https://www.taxtmi.com/caselaws?id=352341 The Tribunal upheld the classification of Traverse Assembly and Flat Drive Reversal System under tariff heading 84.83 instead of 84.48, directing the payment of differential duty from 1.6.1993 onwards. The impugned items were found to have individual functions and were not integral parts or accessories of textile machinery under CTH 84.48, as they were sent separately for improving performance, justifying their classification under 84.83 as transmission systems. The appeal was rejected, with the Tribunal finding no merit in the appellant's arguments. en-us Tue, 28 Nov 2017 00:00:00 +0530 Fri, 27 Apr 2018 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352341 The Tribunal upheld the classification of Traverse Assembly and Flat Drive Reversal System under tariff heading 84.83 instead of 84.48, directing the payment of differential duty from 1.6.1993 onwards. The impugned items were found to have individual functions and were not integral parts or accessories of textile machinery under CTH 84.48, as they were sent separately for improving performance, justifying their classification under 84.83 as transmission systems. The appeal was rejected, with the Tribunal finding no merit in the appellant's arguments. Case-Laws Central Excise Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352341