https://www.taxtmi.com/caselaws?id=247198 The Tribunal upheld the original order in a case concerning the classification of imported goods as parts or complete finished articles. It found that the manufacturing processes undertaken by the Respondent indicated genuine manufacturing activity rather than mere assembly, rejecting the Revenue's classification argument. The Tribunal also dismissed the allegation of suppression of facts, noting the accuracy of the goods declaration and the absence of intent to evade duty. Consequently, the appeal was dismissed, and the original order was upheld. en-us Fri, 28 Mar 2014 00:00:00 +0530 Sat, 15 Nov 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247198 The Tribunal upheld the original order in a case concerning the classification of imported goods as parts or complete finished articles. It found that the manufacturing processes undertaken by the Respondent indicated genuine manufacturing activity rather than mere assembly, rejecting the Revenue's classification argument. The Tribunal also dismissed the allegation of suppression of facts, noting the accuracy of the goods declaration and the absence of intent to evade duty. Consequently, the appeal was dismissed, and the original order was upheld. Case-Laws Customs Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247198