https://www.taxtmi.com/caselaws?id=390656 The High Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, in Excise Appeal No. 624 of 2008. The Tribunal's decision favored the assessee regarding the classification of small agricultural implements as agricultural machinery for duty rate purposes. The High Court found no grounds for interference, citing legal precedent from the Supreme Court and concluding that no substantial question of law arose for admission. Therefore, the appeal was disposed of, affirming the Tribunal's decision in favor of the assessee. en-us Thu, 02 May 2019 00:00:00 +0530 Thu, 09 Jan 2020 10:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390656 The High Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, Kolkata, in Excise Appeal No. 624 of 2008. The Tribunal's decision favored the assessee regarding the classification of small agricultural implements as agricultural machinery for duty rate purposes. The High Court found no grounds for interference, citing legal precedent from the Supreme Court and concluding that no substantial question of law arose for admission. Therefore, the appeal was disposed of, affirming the Tribunal's decision in favor of the assessee. Case-Laws Central Excise Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390656