https://www.taxtmi.com/caselaws?id=426925 The Tribunal ruled in favor of the importers, determining that power tillers qualify as rotary tillers under Customs Tariff Heading 8432, making them eligible for concessional customs duty under Notification No. 12/2012-Customs. The Tribunal overturned the denial of the concessional duty rate by the Assistant Commissioner of Customs, citing various clarifications supporting the importers' claim. Additionally, the Tribunal upheld the decision to set aside confiscation and penalties imposed under the Customs Act, 1962, as the goods were found to be correctly classified under CTH 8432. en-us Wed, 17 Aug 2022 00:00:00 +0530 Sun, 28 Aug 2022 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426925 The Tribunal ruled in favor of the importers, determining that power tillers qualify as rotary tillers under Customs Tariff Heading 8432, making them eligible for concessional customs duty under Notification No. 12/2012-Customs. The Tribunal overturned the denial of the concessional duty rate by the Assistant Commissioner of Customs, citing various clarifications supporting the importers' claim. Additionally, the Tribunal upheld the decision to set aside confiscation and penalties imposed under the Customs Act, 1962, as the goods were found to be correctly classified under CTH 8432. Case-Laws Customs Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426925