https://www.taxtmi.com/caselaws?id=166205 The Tribunal upheld the classification of the spinnerettes under Tariff Heading 70.21 for basic customs duty but allowed the appeal for countervailing duty, classifying the goods under the residuary Item 68 of the Central Excise Tariff, exempting them from countervailing duty. The decision emphasizes the significance of material composition and essential character in tariff classification and differentiates between criteria for customs and excise duties. en-us Wed, 17 Aug 1983 00:00:00 +0530 Thu, 28 Aug 2014 16:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166205 The Tribunal upheld the classification of the spinnerettes under Tariff Heading 70.21 for basic customs duty but allowed the appeal for countervailing duty, classifying the goods under the residuary Item 68 of the Central Excise Tariff, exempting them from countervailing duty. The decision emphasizes the significance of material composition and essential character in tariff classification and differentiates between criteria for customs and excise duties. Case-Laws Customs Wed, 17 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166205