https://www.taxtmi.com/caselaws?id=436328 The Tribunal upheld the classification of imported goods as 'Aluminum Composite Plates' under CTH 76061190, rejecting the Revenue's argument for classification under CTH 7610. Additionally, the Tribunal upheld the declared value of the goods, emphasizing the need for proper procedure in valuation disputes. The appeal by the Revenue was dismissed, affirming the Commissioner's decision. en-us Wed, 05 Apr 2023 00:00:00 +0530 Mon, 10 Apr 2023 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436328 The Tribunal upheld the classification of imported goods as 'Aluminum Composite Plates' under CTH 76061190, rejecting the Revenue's argument for classification under CTH 7610. Additionally, the Tribunal upheld the declared value of the goods, emphasizing the need for proper procedure in valuation disputes. The appeal by the Revenue was dismissed, affirming the Commissioner's decision. Case-Laws Customs Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436328