https://www.taxtmi.com/caselaws?id=758468 CESTAT Kolkata held that aluminium formwork structures with accessories should be classified under CTH 7610 90 10 rather than CTH 8480 60 00, as these goods are similar to equipment for scaffolding, shuttering, propping or pit-propping. The tribunal found that revenue failed to challenge the self-assessed bills-of-entry before issuing demand notice. The adjudicating authority exceeded the scope of the show cause notice by denying notification benefits without specifying unfulfilled conditions, depriving the appellant of opportunity to defend with proper documentary evidence. Appeal allowed, impugned order set aside. en-us Thu, 12 Sep 2024 00:00:00 +0530 Sat, 14 Sep 2024 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758468 CESTAT Kolkata held that aluminium formwork structures with accessories should be classified under CTH 7610 90 10 rather than CTH 8480 60 00, as these goods are similar to equipment for scaffolding, shuttering, propping or pit-propping. The tribunal found that revenue failed to challenge the self-assessed bills-of-entry before issuing demand notice. The adjudicating authority exceeded the scope of the show cause notice by denying notification benefits without specifying unfulfilled conditions, depriving the appellant of opportunity to defend with proper documentary evidence. Appeal allowed, impugned order set aside. Case-Laws Customs Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758468