https://www.taxtmi.com/caselaws?id=352747 The Tribunal ruled in favor of the appellant, classifying the goods supplied to Defense and Paramilitary forces under Tariff Heading 6307.9090. It rejected the Revenue's argument for classification under Tariff Heading 4202.1990, citing the importance of common parlance and trade understanding in classification. The decision invalidated a previous decision that did not adhere to the common parlance theory. The judgment resolved the dispute, emphasizing the significance of legal precedents in determining the correct classification of goods. en-us Fri, 28 Apr 2017 00:00:00 +0530 Mon, 01 Jan 2018 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352747 The Tribunal ruled in favor of the appellant, classifying the goods supplied to Defense and Paramilitary forces under Tariff Heading 6307.9090. It rejected the Revenue's argument for classification under Tariff Heading 4202.1990, citing the importance of common parlance and trade understanding in classification. The decision invalidated a previous decision that did not adhere to the common parlance theory. The judgment resolved the dispute, emphasizing the significance of legal precedents in determining the correct classification of goods. Case-Laws Central Excise Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352747