https://www.taxtmi.com/caselaws?id=388700 The Tribunal overturned the decision of the Commissioner (Appeals) and ruled in favor of the appellant, a manufacturer of turbo-charger components. The Tribunal held that the Turbine Housing Assembly and the exported goods were similar and classifiable under the same Tariff Item. It was determined that the Customs Act definitions did not apply to notifications under other enactments. The denial of Notification benefit and duty demand were deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeals with consequential reliefs, if any. en-us Mon, 28 Oct 2019 00:00:00 +0530 Thu, 21 Nov 2019 11:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388700 The Tribunal overturned the decision of the Commissioner (Appeals) and ruled in favor of the appellant, a manufacturer of turbo-charger components. The Tribunal held that the Turbine Housing Assembly and the exported goods were similar and classifiable under the same Tariff Item. It was determined that the Customs Act definitions did not apply to notifications under other enactments. The denial of Notification benefit and duty demand were deemed unsustainable, leading to the setting aside of the impugned order and allowing the appeals with consequential reliefs, if any. Case-Laws Central Excise Mon, 28 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388700