https://www.taxtmi.com/caselaws?id=286412 The Tribunal allowed the appeal in a case concerning the classification of 'toy rocker' goods under the Customs Tariff Act, 1975. The assessing officer's reclassification was deemed inconsistent with the goods' description as 'plastic toys' in the bill of entry, indicating they were toys for amusement. Additionally, the failure to issue a speaking order as required by Section 17 of the Customs Act, 1962, was noted. The Tribunal set aside the original order due to the improper classification and non-compliance with procedural requirements, emphasizing the importance of accurate classification and adherence to statutory procedures. en-us Fri, 17 May 2019 00:00:00 +0530 Tue, 25 Feb 2020 05:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286412 The Tribunal allowed the appeal in a case concerning the classification of 'toy rocker' goods under the Customs Tariff Act, 1975. The assessing officer's reclassification was deemed inconsistent with the goods' description as 'plastic toys' in the bill of entry, indicating they were toys for amusement. Additionally, the failure to issue a speaking order as required by Section 17 of the Customs Act, 1962, was noted. The Tribunal set aside the original order due to the improper classification and non-compliance with procedural requirements, emphasizing the importance of accurate classification and adherence to statutory procedures. Case-Laws Customs Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286412