https://www.taxtmi.com/caselaws?id=198729 The Appellate Tribunal CESTAT HYDERABAD upheld the Commissioner (Appeals) decision classifying the imported goods as consumables, dismissing the Department's appeal. The Tribunal found the Chartered Engineer's certificate and supplier certificates provided by the importer to be crucial evidence supporting the goods' categorization. Emphasizing the technical nature of the issue, the Tribunal distinguished the case from precedent and highlighted the expertise of the Chartered Engineer in issuing relevant certifications. The judgment underscored the significance of expert opinions in determining the classification of goods, deviating from the usual treatment of commercial pamphlets as less probative. en-us Wed, 05 Oct 2016 00:00:00 +0530 Thu, 08 Feb 2018 07:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198729 The Appellate Tribunal CESTAT HYDERABAD upheld the Commissioner (Appeals) decision classifying the imported goods as consumables, dismissing the Department's appeal. The Tribunal found the Chartered Engineer's certificate and supplier certificates provided by the importer to be crucial evidence supporting the goods' categorization. Emphasizing the technical nature of the issue, the Tribunal distinguished the case from precedent and highlighted the expertise of the Chartered Engineer in issuing relevant certifications. The judgment underscored the significance of expert opinions in determining the classification of goods, deviating from the usual treatment of commercial pamphlets as less probative. Case-Laws Customs Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198729