https://www.taxtmi.com/caselaws?id=438443 The Tribunal dismissed the Department's appeal challenging the re-classification of imported goods as 'Aluminium Tube' for condenser use under CTH 7604 2990. The First Appellate Authority's decision to classify the goods under CTH 7604 was upheld, citing their specialized use in condenser cores. The Tribunal emphasized the limited grounds for challenging the appellate decision and the Revenue's failure to timely contest the original classification, resulting in the appeal's dismissal. en-us Tue, 30 May 2023 00:00:00 +0530 Wed, 31 May 2023 21:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438443 The Tribunal dismissed the Department's appeal challenging the re-classification of imported goods as 'Aluminium Tube' for condenser use under CTH 7604 2990. The First Appellate Authority's decision to classify the goods under CTH 7604 was upheld, citing their specialized use in condenser cores. The Tribunal emphasized the limited grounds for challenging the appellate decision and the Revenue's failure to timely contest the original classification, resulting in the appeal's dismissal. Case-Laws Customs Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438443