https://www.taxtmi.com/caselaws?id=365093 The Revenue appealed the classification of Washing Machine Parts (Wash Motor) under Customs Tariff Head 84509010, while the appellant argued for classification under 85012000. The adjudicating authority initially classified the parts under 84509010. However, the Ld. Commissioner (Appeals) overturned this decision, classifying the motor under 85012000. The Appellate Tribunal emphasized the need to determine whether the motor was specifically designed for washing machines before classification. Consequently, the Tribunal remanded the matter for a fresh examination to ascertain the nature of the goods and make a proper classification under either CTH 85012000 or 84509010. en-us Fri, 06 Jul 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365093 The Revenue appealed the classification of Washing Machine Parts (Wash Motor) under Customs Tariff Head 84509010, while the appellant argued for classification under 85012000. The adjudicating authority initially classified the parts under 84509010. However, the Ld. Commissioner (Appeals) overturned this decision, classifying the motor under 85012000. The Appellate Tribunal emphasized the need to determine whether the motor was specifically designed for washing machines before classification. Consequently, the Tribunal remanded the matter for a fresh examination to ascertain the nature of the goods and make a proper classification under either CTH 85012000 or 84509010. Case-Laws Customs Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365093