https://www.taxtmi.com/caselaws?id=773564 CESTAT Mumbai held that imported printing frames profile SLOP are classifiable under CTI 8443 9990 as parts of screen-printing machinery, not under CTI 7610 9090 as aluminum structures. Applying GIR 1, the tribunal found that CTI 7610 9090 is a residual heading that doesn't specifically cover aluminum parts for screen-printing machines. The printing frames, manufactured with specific dimensions and profile slopes for screen-printing machines, attained essential character as machinery parts. The tribunal set aside confiscation, differential duty demand, redemption fine, and penalty. Appeal allowed. en-us Thu, 19 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 09:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773564 CESTAT Mumbai held that imported printing frames profile SLOP are classifiable under CTI 8443 9990 as parts of screen-printing machinery, not under CTI 7610 9090 as aluminum structures. Applying GIR 1, the tribunal found that CTI 7610 9090 is a residual heading that doesn't specifically cover aluminum parts for screen-printing machines. The printing frames, manufactured with specific dimensions and profile slopes for screen-printing machines, attained essential character as machinery parts. The tribunal set aside confiscation, differential duty demand, redemption fine, and penalty. Appeal allowed. Case-Laws Customs Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773564