https://www.taxtmi.com/caselaws?id=49843 The tribunal classified the imported "Mobile continuous Ship Unloader" under Heading 98.01 as "auxiliary equipment" for the fertilizer project setup, rejecting the Customs House's classification under Heading 8428.39. The tribunal upheld the applicability of Project Imports Regulations, 1986, and affirmed the Customs authority's power to reclassify goods. Precedents cited were distinguished, and the tribunal emphasized the Customs' authority in classification matters. The appeal was allowed, determining no additional duty was owed, and the lower appellate authority's decision was overturned. en-us Fri, 16 Jun 2000 00:00:00 +0530 Tue, 17 Aug 2010 17:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49843 The tribunal classified the imported "Mobile continuous Ship Unloader" under Heading 98.01 as "auxiliary equipment" for the fertilizer project setup, rejecting the Customs House's classification under Heading 8428.39. The tribunal upheld the applicability of Project Imports Regulations, 1986, and affirmed the Customs authority's power to reclassify goods. Precedents cited were distinguished, and the tribunal emphasized the Customs' authority in classification matters. The appeal was allowed, determining no additional duty was owed, and the lower appellate authority's decision was overturned. Case-Laws Customs Fri, 16 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49843