https://www.taxtmi.com/caselaws?id=775209 The SC dismissed an appeal concerning classification of imported spare parts for injection moulding machines. The dispute centered on whether goods should be classified under Customs Tariff Heading 84779000 or 84771000, with implications for anti-dumping duty liability under Notification 09/2016-(ADD). The importer faced 27.98% anti-dumping duty on Horizontal Injection Moulding Machines from Chinese Taipei. CESTAT ruled that the Chartered Engineer's report failed to establish that imported goods were in partly assembled condition or possessed essential features of finished goods, making Note (IV) of Section XVI of HSN inapplicable. The SC upheld CESTAT's order dated 29-07-2024 from the West Zonal Bench at Ahmedabad, finding no grounds for interference with the classification determination. en-us Mon, 14 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775209 The SC dismissed an appeal concerning classification of imported spare parts for injection moulding machines. The dispute centered on whether goods should be classified under Customs Tariff Heading 84779000 or 84771000, with implications for anti-dumping duty liability under Notification 09/2016-(ADD). The importer faced 27.98% anti-dumping duty on Horizontal Injection Moulding Machines from Chinese Taipei. CESTAT ruled that the Chartered Engineer's report failed to establish that imported goods were in partly assembled condition or possessed essential features of finished goods, making Note (IV) of Section XVI of HSN inapplicable. The SC upheld CESTAT's order dated 29-07-2024 from the West Zonal Bench at Ahmedabad, finding no grounds for interference with the classification determination. Case-Laws Customs Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775209