https://www.taxtmi.com/caselaws?id=774291 CESTAT NEW DELHI ruled in favor of appellant regarding classification of imported areca nut processing machines. The tribunal held that the second SCN dated 07.09.2016 was not maintainable as it abandoned the first SCN without proper confirmation or withdrawal. Both adjudicating authorities erred by classifying goods beyond the scope of the SCN - original authority classified under an entry neither claimed by appellant nor proposed in SCN, while Commissioner (Appeals) also exceeded SCN scope. The tribunal determined imported machines should be classified under CTH 8437200 for seed/grain sorting/grinding equipment, not under CTH 84371000 or 84798200 as proposed. Order set aside and appeal allowed. en-us Wed, 02 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774291 CESTAT NEW DELHI ruled in favor of appellant regarding classification of imported areca nut processing machines. The tribunal held that the second SCN dated 07.09.2016 was not maintainable as it abandoned the first SCN without proper confirmation or withdrawal. Both adjudicating authorities erred by classifying goods beyond the scope of the SCN - original authority classified under an entry neither claimed by appellant nor proposed in SCN, while Commissioner (Appeals) also exceeded SCN scope. The tribunal determined imported machines should be classified under CTH 8437200 for seed/grain sorting/grinding equipment, not under CTH 84371000 or 84798200 as proposed. Order set aside and appeal allowed. Case-Laws Customs Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774291