https://www.taxtmi.com/caselaws?id=213874 The Appellate Tribunal CESTAT, KOLKATA upheld the lower authorities' decision in a case concerning the classification of goods under Chapter Heading 84.33. The Respondents' classification of Tea Sorting Machine and Tea Extractor Machine under Heading No.84.33 was deemed valid, attracting nil rate of duty and SSI exemption notifications. The Revenue's claims of misclassification and suppression of facts were dismissed, emphasizing the importance of approved classification lists and the ability of taxing authorities to change views prospectively. The judgment favored the Respondents, dismissing the Revenue's Appeals and the Respondents' Cross Objection. en-us Tue, 03 Apr 2012 00:00:00 +0530 Mon, 08 Oct 2012 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213874 The Appellate Tribunal CESTAT, KOLKATA upheld the lower authorities' decision in a case concerning the classification of goods under Chapter Heading 84.33. The Respondents' classification of Tea Sorting Machine and Tea Extractor Machine under Heading No.84.33 was deemed valid, attracting nil rate of duty and SSI exemption notifications. The Revenue's claims of misclassification and suppression of facts were dismissed, emphasizing the importance of approved classification lists and the ability of taxing authorities to change views prospectively. The judgment favored the Respondents, dismissing the Revenue's Appeals and the Respondents' Cross Objection. Case-Laws Central Excise Tue, 03 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213874