https://www.taxtmi.com/caselaws?id=396570 CESTAT allowed the appeal, holding that Revenue failed to prove the instruments functioned to control or trigger start/stop of engines and therefore did not establish classification under Heading 9032. The tribunal found product literature showed only measurement and performance improvement, not controlling capability, and noted the Department had opportunities to obtain technical evidence or opinions but did not do so. In absence of contrary proof, the appellants' classification under Heading 9026 was accepted and the appeal was decided in their favor. en-us Thu, 02 Jul 2020 00:00:00 +0530 Tue, 02 Sep 2025 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396570 CESTAT allowed the appeal, holding that Revenue failed to prove the instruments functioned to control or trigger start/stop of engines and therefore did not establish classification under Heading 9032. The tribunal found product literature showed only measurement and performance improvement, not controlling capability, and noted the Department had opportunities to obtain technical evidence or opinions but did not do so. In absence of contrary proof, the appellants' classification under Heading 9026 was accepted and the appeal was decided in their favor. Case-Laws Customs Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396570