https://www.taxtmi.com/caselaws?id=765672 CESTAT Chennai held that imported parts of Self-Loading Concrete Mixtures (SLCM) should be classified under CTH 8474 rather than CTH 8708 as proposed by customs. The tribunal found that since the importer-manufacturer held Central Excise Registration for SLCM under heading 8474, and both VAT Appellate Tribunal and GST authorities classified the main machine under 8474, the parts classification must follow the main product classification. Revenue's proposed classification under 8708 failed, and the original classification declared in Bills of Entry was upheld. Appeal disposed. en-us Mon, 03 Feb 2025 00:00:00 +0530 Fri, 07 Feb 2025 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765672 CESTAT Chennai held that imported parts of Self-Loading Concrete Mixtures (SLCM) should be classified under CTH 8474 rather than CTH 8708 as proposed by customs. The tribunal found that since the importer-manufacturer held Central Excise Registration for SLCM under heading 8474, and both VAT Appellate Tribunal and GST authorities classified the main machine under 8474, the parts classification must follow the main product classification. Revenue's proposed classification under 8708 failed, and the original classification declared in Bills of Entry was upheld. Appeal disposed. Case-Laws Customs Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765672