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    <title>2023 (12) TMI 1078 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the re-classification of &#039;Frequency Converter&#039; under Chapter Heading 8504 4010, rejecting the appellant&#039;s classification under Chapter Heading 9032 89 90. Additionally, the Tribunal confirmed the classification of plugs and sockets under Chapter Heading 8536 69 10/90, supporting the Revenue&#039;s stance that these items are general and not specific to Frequency Converters. Consequently, all appeals were dismissed, affirming the classification decisions for both the Frequency Converters and the associated plugs and sockets.</description>
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    <pubDate>Fri, 17 Nov 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 1078 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=447394</link>
      <description>The Tribunal upheld the re-classification of &#039;Frequency Converter&#039; under Chapter Heading 8504 4010, rejecting the appellant&#039;s classification under Chapter Heading 9032 89 90. Additionally, the Tribunal confirmed the classification of plugs and sockets under Chapter Heading 8536 69 10/90, supporting the Revenue&#039;s stance that these items are general and not specific to Frequency Converters. Consequently, all appeals were dismissed, affirming the classification decisions for both the Frequency Converters and the associated plugs and sockets.</description>
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      <pubDate>Fri, 17 Nov 2023 00:00:00 +0530</pubDate>
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