https://www.taxtmi.com/caselaws?id=166676 The Tribunal upheld the decisions of the lower authorities and dismissed the appeal regarding the classification of imported plug-in-units. The appellants' request for a concessional rate of duty under Customs Notification No. 76 was rejected due to insufficient reasoning and evidence. The Tribunal emphasized the need for documentary evidence in classification matters and refused reclassification without proper documentation, stressing the importance of clear reasoning and evidence to support requests for reclassification under the Customs Tariff. en-us Fri, 17 Jun 1983 00:00:00 +0530 Thu, 30 Oct 2014 15:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166676 The Tribunal upheld the decisions of the lower authorities and dismissed the appeal regarding the classification of imported plug-in-units. The appellants' request for a concessional rate of duty under Customs Notification No. 76 was rejected due to insufficient reasoning and evidence. The Tribunal emphasized the need for documentary evidence in classification matters and refused reclassification without proper documentation, stressing the importance of clear reasoning and evidence to support requests for reclassification under the Customs Tariff. Case-Laws Customs Fri, 17 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166676