https://www.taxtmi.com/caselaws?id=346245 The Tribunal overturned the denial of concessional duty benefit to the appellants for imported non-alloy steel wire rods certified as prime by an expert from IIT, Chennai, despite being labeled as secondary by NML. The Tribunal emphasized that rusting and non-standard size do not automatically classify goods as seconds, citing past decisions and expert opinions. It found the denial unjustified, setting aside the order, and allowing the appeals with consequential relief, highlighting the significance of expert opinions and adherence to Notification criteria in determining eligibility for concessional rates. en-us Wed, 26 Jul 2017 00:00:00 +0530 Wed, 18 Oct 2017 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346245 The Tribunal overturned the denial of concessional duty benefit to the appellants for imported non-alloy steel wire rods certified as prime by an expert from IIT, Chennai, despite being labeled as secondary by NML. The Tribunal emphasized that rusting and non-standard size do not automatically classify goods as seconds, citing past decisions and expert opinions. It found the denial unjustified, setting aside the order, and allowing the appeals with consequential relief, highlighting the significance of expert opinions and adherence to Notification criteria in determining eligibility for concessional rates. Case-Laws Customs Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346245