https://www.taxtmi.com/caselaws?id=755546 CESTAT Ahmedabad held that Injection Stretch Blow Moulding Machine (ISBMM) imported from China should be classified under tariff heading 84773000, not 84771000 as claimed by authorities. The tribunal found ISBMM technically different from injection moulding machines, being a composite machine with simultaneous stretching and blow moulding features absent in injection moulding machines. The machine produces IV fluid containers for pharmaceutical industry through blow moulding process, which constitutes its primary function. Anti-dumping duty notification was held inapplicable, and the impugned order was set aside with appeal allowed. en-us Fri, 12 Jul 2024 00:00:00 +0530 Mon, 15 Jul 2024 08:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755546 CESTAT Ahmedabad held that Injection Stretch Blow Moulding Machine (ISBMM) imported from China should be classified under tariff heading 84773000, not 84771000 as claimed by authorities. The tribunal found ISBMM technically different from injection moulding machines, being a composite machine with simultaneous stretching and blow moulding features absent in injection moulding machines. The machine produces IV fluid containers for pharmaceutical industry through blow moulding process, which constitutes its primary function. Anti-dumping duty notification was held inapplicable, and the impugned order was set aside with appeal allowed. Case-Laws Customs Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755546