https://www.taxtmi.com/caselaws?id=374155 Revenue's challenge to tariff classification was not entertained because no pleaded ground or supporting record was produced to show why the imported goods were wrongly classified. The Tribunal therefore declined to examine the merits of Chapter 85, including headings 85.23 and 85.42, and left undisturbed the first appellate authority's discussion on the related exemption notification. In the absence of a substantiated challenge to the classification or the relief granted below, the departmental appeal was dismissed as unsubstantiated. en-us Wed, 24 Oct 2018 00:00:00 +0530 Mon, 28 Jan 2019 07:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374155 Revenue's challenge to tariff classification was not entertained because no pleaded ground or supporting record was produced to show why the imported goods were wrongly classified. The Tribunal therefore declined to examine the merits of Chapter 85, including headings 85.23 and 85.42, and left undisturbed the first appellate authority's discussion on the related exemption notification. In the absence of a substantiated challenge to the classification or the relief granted below, the departmental appeal was dismissed as unsubstantiated. Case-Laws Customs Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374155