https://www.taxtmi.com/caselaws?id=448066 CESTAT Chennai allowed the appeal regarding classification of imported flanges. The importer claimed flanges were for specific use in manufacturing gearboxes/gear motors under CTH 85030090/84839000, while Revenue sought reclassification under CTH 7307 for general use. The tribunal held that Revenue failed to provide evidence that flanges were for general use only, ignoring the specific purpose claimed by appellant. The original authority erred by focusing solely on the term "flanges" without considering functionality and end-use. Classification depends on specific purpose and functionality, requiring Revenue to substantiate any rejection of importer's declared classification with evidence. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 11 Jan 2024 09:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448066 CESTAT Chennai allowed the appeal regarding classification of imported flanges. The importer claimed flanges were for specific use in manufacturing gearboxes/gear motors under CTH 85030090/84839000, while Revenue sought reclassification under CTH 7307 for general use. The tribunal held that Revenue failed to provide evidence that flanges were for general use only, ignoring the specific purpose claimed by appellant. The original authority erred by focusing solely on the term "flanges" without considering functionality and end-use. Classification depends on specific purpose and functionality, requiring Revenue to substantiate any rejection of importer's declared classification with evidence. Case-Laws Customs Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448066