https://www.taxtmi.com/forum/issue?id=107053 Dispute over tariff classification of insulated prefabricated panels raises whether identical physical goods may attract different central excise rates depending on declared use and chosen CETSH headings, with panels classified under Chapter 94 or Chapter 73 at the standard rate while some suppliers claim a residual Chapter 84 heading for refrigeration accessories to obtain a reduced rate; the core issue is whether the same panels may lawfully be cleared under distinct headings and duty rates when supplied for refrigeration versus other uses. en-us Sat, 19 Jul 2014 10:52:36 +0530 Thu, 23 Jan 2025 15:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107053 Dispute over tariff classification of insulated prefabricated panels raises whether identical physical goods may attract different central excise rates depending on declared use and chosen CETSH headings, with panels classified under Chapter 94 or Chapter 73 at the standard rate while some suppliers claim a residual Chapter 84 heading for refrigeration accessories to obtain a reduced rate; the core issue is whether the same panels may lawfully be cleared under distinct headings and duty rates when supplied for refrigeration versus other uses. Discussion-Forum Central Excise Sat, 19 Jul 2014 10:52:36 +0530 https://www.taxtmi.com/forum/issue?id=107053