https://www.taxtmi.com/caselaws?id=114606 The Tribunal dismissed the Revenue's appeal challenging the classification of "Columns" under Chapter Heading 8419. The Commissioner's decision to classify the columns as independent equipment under Chapter Heading 8419 was upheld based on expert opinions and documentary evidence. The Revenue's argument that the columns should be classified under Chapter Heading 8479 was rejected due to lack of expert support, affirming the original classification of the columns as independent equipment for distillation and separation of liquids in the chemical industry. en-us Mon, 23 Aug 2004 00:00:00 +0530 Fri, 18 May 2012 13:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114606 The Tribunal dismissed the Revenue's appeal challenging the classification of "Columns" under Chapter Heading 8419. The Commissioner's decision to classify the columns as independent equipment under Chapter Heading 8419 was upheld based on expert opinions and documentary evidence. The Revenue's argument that the columns should be classified under Chapter Heading 8479 was rejected due to lack of expert support, affirming the original classification of the columns as independent equipment for distillation and separation of liquids in the chemical industry. Case-Laws Central Excise Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114606