https://www.taxtmi.com/highlights?id=75502 Classification of goods - Goods imported as “Nut tie Bar, Screw, Screw Tip, Locking ring, etc.” from China - the CESTAT noted that the appellant's claim that the imported goods were specifically designed for their use and could not be used as general items was supported by expert opinions and technical documentation. - Neither the Adjudicating Authority nor the First Appellate Authority found fault with the appellant's claims. - The Revenue failed to provide substantial evidence to justify the reclassification under CTH 7318. en-us Fri, 08 Mar 2024 13:24:22 +0530 Fri, 08 Mar 2024 13:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75502 Classification of goods - Goods imported as “Nut tie Bar, Screw, Screw Tip, Locking ring, etc.” from China - the CESTAT noted that the appellant's claim that the imported goods were specifically designed for their use and could not be used as general items was supported by expert opinions and technical documentation. - Neither the Adjudicating Authority nor the First Appellate Authority found fault with the appellant's claims. - The Revenue failed to provide substantial evidence to justify the reclassification under CTH 7318. Highlights Customs Fri, 08 Mar 2024 13:24:22 +0530 https://www.taxtmi.com/highlights?id=75502