https://www.taxtmi.com/caselaws?id=370823 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant in a case concerning the classification of imported goods as 'Aluminium Scrap-Throb' or 'Aluminium Alloy Ingots'. Despite the Central Revenue Control Laboratory test report indicating high Aluminium content, the Tribunal found that the evidence did not conclusively prove the goods were ingots. Emphasizing that the mere presence of Aluminium exceeding 90% does not automatically classify the goods as ingots, the Tribunal set aside the Commissioner's order for a differential duty demand, confiscation of goods, and penalties, allowing the appeal with consequential relief to the appellant. en-us Tue, 20 Nov 2018 00:00:00 +0530 Sat, 24 Nov 2018 07:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370823 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant in a case concerning the classification of imported goods as 'Aluminium Scrap-Throb' or 'Aluminium Alloy Ingots'. Despite the Central Revenue Control Laboratory test report indicating high Aluminium content, the Tribunal found that the evidence did not conclusively prove the goods were ingots. Emphasizing that the mere presence of Aluminium exceeding 90% does not automatically classify the goods as ingots, the Tribunal set aside the Commissioner's order for a differential duty demand, confiscation of goods, and penalties, allowing the appeal with consequential relief to the appellant. Case-Laws Customs Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370823