https://www.taxtmi.com/caselaws?id=118061 Imported aerobridges were treated as sophisticated machines with electrical, electronic and hydraulic components, not as mere iron or steel structures. Heading 7308 was held to cover complete or incomplete metal structures and parts of structures fixed in position, whereas Chapter 84 applies to machinery and mechanical appliances. Applying the tariff scheme and the goods' essential character, classification under heading 7308 was found inconsistent with the Tariff. The aerobridge was therefore classifiable under heading 8428, in favour of the assessee. en-us Tue, 09 May 2006 00:00:00 +0530 Thu, 28 Jun 2012 12:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118061 Imported aerobridges were treated as sophisticated machines with electrical, electronic and hydraulic components, not as mere iron or steel structures. Heading 7308 was held to cover complete or incomplete metal structures and parts of structures fixed in position, whereas Chapter 84 applies to machinery and mechanical appliances. Applying the tariff scheme and the goods' essential character, classification under heading 7308 was found inconsistent with the Tariff. The aerobridge was therefore classifiable under heading 8428, in favour of the assessee. Case-Laws Customs Tue, 09 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118061