https://www.taxtmi.com/caselaws?id=750902 CESTAT New Delhi dismissed the appeal regarding classification of imported Rice Mill Rubber Rollers. The Tribunal held that these goods are classifiable under CTH 4016 9990 rather than CTH 8437, following SC precedent in Kohinoor Rubber Mills case. The decision was supported by HSN Explanatory Note serial number 9 under Item 40.16 and General Rules for Interpretation of Tariff Schedule Rule 1. CESTAT Chennai had previously reached identical conclusion in Commissioner of Customs v. Nirmala Agencies case. The Commissioner (Appeals) order was upheld without infirmity. en-us Tue, 02 Apr 2024 00:00:00 +0530 Wed, 03 Apr 2024 06:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750902 CESTAT New Delhi dismissed the appeal regarding classification of imported Rice Mill Rubber Rollers. The Tribunal held that these goods are classifiable under CTH 4016 9990 rather than CTH 8437, following SC precedent in Kohinoor Rubber Mills case. The decision was supported by HSN Explanatory Note serial number 9 under Item 40.16 and General Rules for Interpretation of Tariff Schedule Rule 1. CESTAT Chennai had previously reached identical conclusion in Commissioner of Customs v. Nirmala Agencies case. The Commissioner (Appeals) order was upheld without infirmity. Case-Laws Customs Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750902