https://www.taxtmi.com/caselaws?id=381892 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal regarding the classification of imported goods by M/s. Sharp India Ltd. The Tribunal upheld the reclassification of 'combined refrigerator freezer' under a different heading than claimed by the appellant, resulting in the denial of exemption benefits. It was determined that the assessing officer had the authority to alter classifications based on the Customs Tariff Act, 1975, emphasizing the necessity to align classification with the Act for duty determination, rather than solely relying on the certificate of origin code provided by the appellant. en-us Thu, 20 Dec 2018 00:00:00 +0530 Fri, 21 Jun 2019 08:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381892 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal regarding the classification of imported goods by M/s. Sharp India Ltd. The Tribunal upheld the reclassification of 'combined refrigerator freezer' under a different heading than claimed by the appellant, resulting in the denial of exemption benefits. It was determined that the assessing officer had the authority to alter classifications based on the Customs Tariff Act, 1975, emphasizing the necessity to align classification with the Act for duty determination, rather than solely relying on the certificate of origin code provided by the appellant. Case-Laws Customs Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381892