https://www.taxtmi.com/caselaws?id=274302 The Tribunal upheld the classification of "Chassis with Cowl" under sub-heading 8706.40, rejecting the department's appeal and accepting the assessee's appeal. It found that the department lacked sufficient evidence to support classification under sub-heading 8706.30. The Tribunal ruled in favor of the assessee based on technical evidence and predominant use, and dismissed allegations of suppression of facts or intent to evade duty, concluding that Rule 9(2) and Section 11A were inapplicable. en-us Tue, 17 Feb 1998 00:00:00 +0530 Mon, 06 Aug 2018 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274302 The Tribunal upheld the classification of "Chassis with Cowl" under sub-heading 8706.40, rejecting the department's appeal and accepting the assessee's appeal. It found that the department lacked sufficient evidence to support classification under sub-heading 8706.30. The Tribunal ruled in favor of the assessee based on technical evidence and predominant use, and dismissed allegations of suppression of facts or intent to evade duty, concluding that Rule 9(2) and Section 11A were inapplicable. Case-Laws Central Excise Tue, 17 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274302