https://www.taxtmi.com/caselaws?id=123289 The Tribunal upheld the Department's classification of goods under sub-heading 8404.90 at a duty rate of 15%, rejecting the appellants' argument for classification under sub-heading 8404.10 at a lower duty rate of 10%. The goods, considered parts of auxiliary plants, were dispatched in multiple consignments over time, lacking the essential character of a complete auxiliary plant. The Tribunal found the lower Appellate Authority's classification appropriate under General Interpretative Rule 2(a), affirming the penalty's set-aside and denying further relief to the appellants. The appeal was dismissed. en-us Wed, 16 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 14:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123289 The Tribunal upheld the Department's classification of goods under sub-heading 8404.90 at a duty rate of 15%, rejecting the appellants' argument for classification under sub-heading 8404.10 at a lower duty rate of 10%. The goods, considered parts of auxiliary plants, were dispatched in multiple consignments over time, lacking the essential character of a complete auxiliary plant. The Tribunal found the lower Appellate Authority's classification appropriate under General Interpretative Rule 2(a), affirming the penalty's set-aside and denying further relief to the appellants. The appeal was dismissed. Case-Laws Central Excise Wed, 16 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123289