https://www.taxtmi.com/caselaws?id=375776 The Tribunal upheld the Commissioner (Appeals) ruling and dismissed the Revenue's appeal in a case concerning the classification of "Drawings and Design for 33M2 Sinter Plant" under Customs Tariff Heading (CTH) 8417 versus CTH 49060000. The Tribunal determined that the drawings and design did not fall under Chapter 84 for machinery and mechanical appliances but rather under Chapter 49 for printed materials. As the Revenue could not substantiate the need for re-classification, the appeal was rejected, affirming the Commissioner (Appeals) decision. en-us Fri, 10 Aug 2018 00:00:00 +0530 Tue, 26 Feb 2019 07:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375776 The Tribunal upheld the Commissioner (Appeals) ruling and dismissed the Revenue's appeal in a case concerning the classification of "Drawings and Design for 33M2 Sinter Plant" under Customs Tariff Heading (CTH) 8417 versus CTH 49060000. The Tribunal determined that the drawings and design did not fall under Chapter 84 for machinery and mechanical appliances but rather under Chapter 49 for printed materials. As the Revenue could not substantiate the need for re-classification, the appeal was rejected, affirming the Commissioner (Appeals) decision. Case-Laws Customs Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375776