https://www.taxtmi.com/caselaws?id=393525 The revision application challenging the rejection of a duty drawback claim for 'Sputtering Targets' under Central Excise Tariff Heading 7115 instead of 8543 was dismissed. Despite arguments based on relevant tariff notes and supporting documents, the Commissioner (Appeals) upheld the rejection, deeming the goods as consumables with independent identity not forming part of a machine under Chapter 85. The Government affirmed this decision, classifying the goods under Chapter 71 and rejecting the applicant's revision application for lacking deficiencies in the Commissioner (Appeals)'s ruling. en-us Wed, 16 Oct 2019 00:00:00 +0530 Wed, 18 Mar 2020 11:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393525 The revision application challenging the rejection of a duty drawback claim for 'Sputtering Targets' under Central Excise Tariff Heading 7115 instead of 8543 was dismissed. Despite arguments based on relevant tariff notes and supporting documents, the Commissioner (Appeals) upheld the rejection, deeming the goods as consumables with independent identity not forming part of a machine under Chapter 85. The Government affirmed this decision, classifying the goods under Chapter 71 and rejecting the applicant's revision application for lacking deficiencies in the Commissioner (Appeals)'s ruling. Case-Laws Customs Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393525