https://www.taxtmi.com/caselaws?id=358193 The Tribunal upheld the classification of imported goods as "electro thermic appliances" for domestic purposes under Customs Tariff Heading 8516.79, dismissing the appeal that sought classification under 8424 for industrial use based on steam generation and high pressure. The decision was based on the equipment's characteristics and intended use, concluding that it was more suitable for domestic rather than industrial purposes. The Tribunal emphasized the goods' suitability for domestic use, affirming the Revenue's classification under 8516.79. en-us Thu, 07 Dec 2017 00:00:00 +0530 Sat, 16 Mar 2019 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358193 The Tribunal upheld the classification of imported goods as "electro thermic appliances" for domestic purposes under Customs Tariff Heading 8516.79, dismissing the appeal that sought classification under 8424 for industrial use based on steam generation and high pressure. The decision was based on the equipment's characteristics and intended use, concluding that it was more suitable for domestic rather than industrial purposes. The Tribunal emphasized the goods' suitability for domestic use, affirming the Revenue's classification under 8516.79. Case-Laws Customs Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358193