https://www.taxtmi.com/caselaws?id=41282 The court upheld the customs duty assessment on imported Yanmar Power Tillers, determining them to be power tillers subject to a 15% duty rate. The court emphasized the statutory classification under the Customs Tariff, rejecting the petitioner's arguments based on manufacturer literature and test reports. Additionally, the court found no violation of natural justice principles in the assessment process, dismissing the petition and affirming the authorities' decision without costs. en-us Tue, 21 Sep 1982 00:00:00 +0530 Tue, 01 Jun 2010 16:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41282 The court upheld the customs duty assessment on imported Yanmar Power Tillers, determining them to be power tillers subject to a 15% duty rate. The court emphasized the statutory classification under the Customs Tariff, rejecting the petitioner's arguments based on manufacturer literature and test reports. Additionally, the court found no violation of natural justice principles in the assessment process, dismissing the petition and affirming the authorities' decision without costs. Case-Laws Customs Tue, 21 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41282