https://www.taxtmi.com/caselaws?id=756705 Imported consignments could not be treated as complete horizontal injection moulding machines on the available evidence because the record did not establish that the goods were partly assembled or already possessed the essential features of the finished machines. User manuals and drawings, by themselves, were insufficient, and the HSN notes on incomplete or unassembled machines were found inapplicable on the facts. A further classification change from parts to complete machines could not be sustained where the show cause notice did not expressly propose that reclassification, and the anti-dumping duty demand, confiscation, redemption fine and penalties therefore failed. The impugned order was set aside and the assessee's appeals were allowed. en-us Mon, 29 Jul 2024 00:00:00 +0530 Tue, 06 Aug 2024 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756705 Imported consignments could not be treated as complete horizontal injection moulding machines on the available evidence because the record did not establish that the goods were partly assembled or already possessed the essential features of the finished machines. User manuals and drawings, by themselves, were insufficient, and the HSN notes on incomplete or unassembled machines were found inapplicable on the facts. A further classification change from parts to complete machines could not be sustained where the show cause notice did not expressly propose that reclassification, and the anti-dumping duty demand, confiscation, redemption fine and penalties therefore failed. The impugned order was set aside and the assessee's appeals were allowed. Case-Laws Customs Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756705