https://www.taxtmi.com/caselaws?id=408108 The Tribunal ruled in favor of the appellant, determining that the Bronze Cladding Panels should be classified under CTH 8306 2110, attracting a 12% IGST rate, rather than under CTH 8311 9000 as argued by the Revenue. The Tribunal emphasized that the panels were parts of the statue and not welding materials, rejecting the Revenue's classification argument. Consequently, the Show Cause Notice and adjudication order were quashed, and the demand for differential IGST, interest, and penalties was set aside. The appeal was allowed with consequential relief in accordance with the law. en-us Mon, 24 May 2021 00:00:00 +0530 Tue, 01 Jun 2021 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408108 The Tribunal ruled in favor of the appellant, determining that the Bronze Cladding Panels should be classified under CTH 8306 2110, attracting a 12% IGST rate, rather than under CTH 8311 9000 as argued by the Revenue. The Tribunal emphasized that the panels were parts of the statue and not welding materials, rejecting the Revenue's classification argument. Consequently, the Show Cause Notice and adjudication order were quashed, and the demand for differential IGST, interest, and penalties was set aside. The appeal was allowed with consequential relief in accordance with the law. Case-Laws Customs Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408108