https://www.taxtmi.com/caselaws?id=366591 A helicopter cargo sling was treated as part of the helicopter assembly, not as a mere wire rope, because the item was a technical assembly designed for exclusive helicopter use and could not be classified by isolating a minor constituent. The Tribunal also noted that exemption under the relevant customs notification remained available even if the tariff classification was disputed, as the goods satisfied the notification conditions. It further stated that the authorities could not sustain a classification that travelled beyond the scope of the show cause notice. On that basis, the adverse demand and findings against the importer were set aside. en-us Wed, 05 Sep 2018 00:00:00 +0530 Fri, 28 Feb 2020 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366591 A helicopter cargo sling was treated as part of the helicopter assembly, not as a mere wire rope, because the item was a technical assembly designed for exclusive helicopter use and could not be classified by isolating a minor constituent. The Tribunal also noted that exemption under the relevant customs notification remained available even if the tariff classification was disputed, as the goods satisfied the notification conditions. It further stated that the authorities could not sustain a classification that travelled beyond the scope of the show cause notice. On that basis, the adverse demand and findings against the importer were set aside. Case-Laws Customs Wed, 05 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366591