https://www.taxtmi.com/caselaws?id=40493 The court set aside the initial assessment of imported machinery at 35% ad valorem under Item 72(b) of the Indian Customs Tariff and ordered a refund at 10% under entry No. 72(15). The court emphasized that classification under 72(15) is not limited by the machinery's capability to produce chappals, directing a comprehensive assessment of all relevant factors. The impugned order was quashed, and the matter was remitted for fresh disposal by the revisional authority. en-us Thu, 19 Jan 1978 00:00:00 +0530 Mon, 10 May 2010 10:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40493 The court set aside the initial assessment of imported machinery at 35% ad valorem under Item 72(b) of the Indian Customs Tariff and ordered a refund at 10% under entry No. 72(15). The court emphasized that classification under 72(15) is not limited by the machinery's capability to produce chappals, directing a comprehensive assessment of all relevant factors. The impugned order was quashed, and the matter was remitted for fresh disposal by the revisional authority. Case-Laws Central Excise Thu, 19 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40493