https://www.taxtmi.com/caselaws?id=338039 The Court upheld the classification of Selective Catalytic Reduction (SCR) under CTH 38151900 and SCR with Ammonia Slip Catalyst (ASC) under CTH 38151210 by the Authority, based on expert opinions and product functionality. Despite differing Commissionerate views, the Court found no legal errors warranting interference, as duty impact remained consistent. The judgment dismissed the writ petition challenging the Authority's decision, emphasizing the academic nature of the classification dispute. en-us Mon, 09 Jan 2017 00:00:00 +0530 Sat, 19 Aug 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338039 The Court upheld the classification of Selective Catalytic Reduction (SCR) under CTH 38151900 and SCR with Ammonia Slip Catalyst (ASC) under CTH 38151210 by the Authority, based on expert opinions and product functionality. Despite differing Commissionerate views, the Court found no legal errors warranting interference, as duty impact remained consistent. The judgment dismissed the writ petition challenging the Authority's decision, emphasizing the academic nature of the classification dispute. Case-Laws Customs Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338039