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    <title>2014 (2) TMI 111 - CESTAT MUMBAI</title>
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    <description>The Tribunal determined that the Programmable Logic Controllers (PLCs) and related products, including Simatic S5 110A/s, Simatic S-5 135/150U, Simatic AS-5 100U, Teleperm ME, Sinaut 8F, Sicomp M, and Coros 2000, are classified under CETH 85.37 as programmable logic controllers, not under CETH 90.32 or CETH 84.71. The duty demands confirmed under CETH 85.37 were upheld, along with interest, without imposing any penalties due to the classification dispute. The decision was pronounced in court on 20.12.2013.</description>
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      <title>2014 (2) TMI 111 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=243509</link>
      <description>The Tribunal determined that the Programmable Logic Controllers (PLCs) and related products, including Simatic S5 110A/s, Simatic S-5 135/150U, Simatic AS-5 100U, Teleperm ME, Sinaut 8F, Sicomp M, and Coros 2000, are classified under CETH 85.37 as programmable logic controllers, not under CETH 90.32 or CETH 84.71. The duty demands confirmed under CETH 85.37 were upheld, along with interest, without imposing any penalties due to the classification dispute. The decision was pronounced in court on 20.12.2013.</description>
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