https://www.taxtmi.com/caselaws?id=780485 CESTAT allowed the appeal and set aside the impugned order: the revenue failed to establish that imported welded titanium tubes fell outside the residual tariff heading before comparing the importer's claimed classification. The tribunal held the onus to justify classification in the "others" residual subheading was not discharged and the show-cause notice's limited scope precluded fresh adjudication. Consequently recovery, confiscation and allied penalties/redemption demands based on the revised classification were quashed. en-us Wed, 22 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780485 CESTAT allowed the appeal and set aside the impugned order: the revenue failed to establish that imported welded titanium tubes fell outside the residual tariff heading before comparing the importer's claimed classification. The tribunal held the onus to justify classification in the "others" residual subheading was not discharged and the show-cause notice's limited scope precluded fresh adjudication. Consequently recovery, confiscation and allied penalties/redemption demands based on the revised classification were quashed. Case-Laws Customs Wed, 22 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780485