https://www.taxtmi.com/caselaws?id=338039 Proper tariff classification of SCR and SCR with ASC under Heading 3815 was the central issue, and the Court treated the goods as catalytic preparations based on their composition and the expert opinion relied on by the Authority for Advance Ruling. It noted that conflicting views of different Customs Commissionerates had already been addressed by the Authority and that no grave error in its classification approach was shown. As the duty consequence would be the same under the competing sub-headings within Chapter 3815, the dispute was considered largely academic. The writ petition was dismissed and the classification was left undisturbed. 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 Proper tariff classification of SCR and SCR with ASC under Heading 3815 was the central issue, and the Court treated the goods as catalytic preparations based on their composition and the expert opinion relied on by the Authority for Advance Ruling. It noted that conflicting views of different Customs Commissionerates had already been addressed by the Authority and that no grave error in its classification approach was shown. As the duty consequence would be the same under the competing sub-headings within Chapter 3815, the dispute was considered largely academic. The writ petition was dismissed and the classification was left undisturbed. Case-Laws Customs Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338039