https://www.taxtmi.com/caselaws?id=435365 The appeal was filed against the Commissioner (Appeals) order regarding the classification of imported goods under CTH 8437 for seed processing lines. The respondent imported two seed processing lines with part deliveries. The Customs Receipt Audit disagreed with the classification, issuing a demand notice for duty payment. The Commissioner (Appeals) set aside the order, leading to the Revenue's appeal. The department argued non-compliance with the procedure for partial shipments. However, the Commissioner (Appeals) found discrepancies in classification and noted the consignments formed two processing lines, dismissing the Revenue's appeal. Compliance with the procedural notice was also upheld, denying the Revenue's appeal. en-us Thu, 16 Mar 2023 00:00:00 +0530 Sat, 18 Mar 2023 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435365 The appeal was filed against the Commissioner (Appeals) order regarding the classification of imported goods under CTH 8437 for seed processing lines. The respondent imported two seed processing lines with part deliveries. The Customs Receipt Audit disagreed with the classification, issuing a demand notice for duty payment. The Commissioner (Appeals) set aside the order, leading to the Revenue's appeal. The department argued non-compliance with the procedure for partial shipments. However, the Commissioner (Appeals) found discrepancies in classification and noted the consignments formed two processing lines, dismissing the Revenue's appeal. Compliance with the procedural notice was also upheld, denying the Revenue's appeal. Case-Laws Customs Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435365