https://www.taxtmi.com/caselaws?id=42126 The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) regarding the classification of electrical appliances under Tariff Item No. 68. The Tribunal's ruling that the items were not classifiable under Tariff Item No. 33C due to their specific design and purpose was affirmed. The Court emphasized the importance of considering the design and purpose of items in their classification under specific tariff items and upheld the procedural fairness in duty demands and classifications. en-us Tue, 19 Jan 1988 00:00:00 +0530 Mon, 08 Feb 2016 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42126 The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) regarding the classification of electrical appliances under Tariff Item No. 68. The Tribunal's ruling that the items were not classifiable under Tariff Item No. 33C due to their specific design and purpose was affirmed. The Court emphasized the importance of considering the design and purpose of items in their classification under specific tariff items and upheld the procedural fairness in duty demands and classifications. Case-Laws Central Excise Tue, 19 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42126