https://www.taxtmi.com/caselaws?id=341449 Technical drawings and documentation supplied separately under a contract for installation and smooth functioning of machinery were held classifiable under Chapter 49, because they were not parts or components of the machine merely by reason of their connection to it. The earlier tribunal view on identical facts was followed, treating designs and drawings as Chapter 49 goods rather than machinery under Chapter 84. The Chapter 84 classification adopted by the adjudicating authority was therefore unsustainable, and the confiscation and penalty based on that classification were set aside. en-us Thu, 16 Feb 2017 00:00:00 +0530 Sun, 09 Apr 2017 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341449 Technical drawings and documentation supplied separately under a contract for installation and smooth functioning of machinery were held classifiable under Chapter 49, because they were not parts or components of the machine merely by reason of their connection to it. The earlier tribunal view on identical facts was followed, treating designs and drawings as Chapter 49 goods rather than machinery under Chapter 84. The Chapter 84 classification adopted by the adjudicating authority was therefore unsustainable, and the confiscation and penalty based on that classification were set aside. Case-Laws Customs Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341449