https://www.taxtmi.com/caselaws?id=340689 The Revenue's appeal regarding the classification of goods imported by M/s Tata Honeywell Ltd under customs tariff heading 9022.19 was dismissed. The Commissioner of Customs (Appeals) set aside the original authority's classification, leading to the Revenue's appeal. The Conference of Commissioners on Tariff and Allied Matters in June 2001 determined the goods' classification under CTH 90.22 based on X-Ray use. The extended period for recovery of duty was not applicable due to uncertainty and the need for clarity on the goods' classification. The appeal was dismissed, and the differential duty levy was not upheld. en-us Fri, 21 Oct 2016 00:00:00 +0530 Sat, 03 Feb 2018 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340689 The Revenue's appeal regarding the classification of goods imported by M/s Tata Honeywell Ltd under customs tariff heading 9022.19 was dismissed. The Commissioner of Customs (Appeals) set aside the original authority's classification, leading to the Revenue's appeal. The Conference of Commissioners on Tariff and Allied Matters in June 2001 determined the goods' classification under CTH 90.22 based on X-Ray use. The extended period for recovery of duty was not applicable due to uncertainty and the need for clarity on the goods' classification. The appeal was dismissed, and the differential duty levy was not upheld. Case-Laws Customs Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340689