https://www.taxtmi.com/caselaws?id=765262 CESTAT Kolkata dismissed Revenue's appeal regarding classification of imported drawings and designs. The tribunal held that technical drawings supplied separately by foreign vendor should be classified under CTH 49.06 (plans and drawings) rather than CTH 84.19 (ETP equipment). The drawings were original computer printouts related to post-import activity, not pre-import activity as Revenue contended. The tribunal ruled that drawing values should not be included in ETP's assessable value under Customs Valuation Rules and confirmed nil duty rate under applicable exemption notification. en-us Tue, 28 Jan 2025 00:00:00 +0530 Tue, 28 Jan 2025 11:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765262 CESTAT Kolkata dismissed Revenue's appeal regarding classification of imported drawings and designs. The tribunal held that technical drawings supplied separately by foreign vendor should be classified under CTH 49.06 (plans and drawings) rather than CTH 84.19 (ETP equipment). The drawings were original computer printouts related to post-import activity, not pre-import activity as Revenue contended. The tribunal ruled that drawing values should not be included in ETP's assessable value under Customs Valuation Rules and confirmed nil duty rate under applicable exemption notification. Case-Laws Customs Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765262