https://www.taxtmi.com/caselaws?id=773078 CESTAT Bangalore held that imported trampolines were correctly classified under tariff item 9506 9190 rather than 9506 9990. The tribunal found that installation and commissioning services were not a condition of sale, rejecting the revenue's attempt to enhance customs value under Rule 10 of Customs Valuation Rules 2007. The adjudicating authority failed to properly apply General Rules for Interpretation of Tariff and wrongly denied preferential ASEAN rates. The tribunal emphasized that trampolines qualify as gymnastic equipment and set aside the impugned order, allowing the appeal with no merit found in revenue's position. en-us Mon, 02 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773078 CESTAT Bangalore held that imported trampolines were correctly classified under tariff item 9506 9190 rather than 9506 9990. The tribunal found that installation and commissioning services were not a condition of sale, rejecting the revenue's attempt to enhance customs value under Rule 10 of Customs Valuation Rules 2007. The adjudicating authority failed to properly apply General Rules for Interpretation of Tariff and wrongly denied preferential ASEAN rates. The tribunal emphasized that trampolines qualify as gymnastic equipment and set aside the impugned order, allowing the appeal with no merit found in revenue's position. Case-Laws Customs Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773078