https://www.taxtmi.com/caselaws?id=237270 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellants in a case concerning the classification of imported goods for manufacturing bulldozers. The Tribunal upheld the classification under Customs Tariff Item 7228 70 11 as "Angles', shapes and sections not further worked than hot-rolled," rejecting the Revenue's argument for classification under Chapter 84 as parts of bulldozers. The decision granted a waiver of predeposit of dues and stayed the collection during the appeal process, resolving the duty payment dispute in favor of the appellants. en-us Tue, 15 Jan 2013 00:00:00 +0530 Fri, 03 Jan 2014 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237270 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellants in a case concerning the classification of imported goods for manufacturing bulldozers. The Tribunal upheld the classification under Customs Tariff Item 7228 70 11 as "Angles', shapes and sections not further worked than hot-rolled," rejecting the Revenue's argument for classification under Chapter 84 as parts of bulldozers. The decision granted a waiver of predeposit of dues and stayed the collection during the appeal process, resolving the duty payment dispute in favor of the appellants. Case-Laws Customs Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237270