https://www.taxtmi.com/caselaws?id=466840 The note concludes that revised classification to tariff item 8523 5100 was unsustainable because Revenue failed to discharge the onus under the General Rules for Interpretation of the Import Tariff, so the declared bills of entry classification stands. It further states that recovery by re determination of assessment is not a proper mechanism for denying a notification-based import exemption predicated on 'manufacture', a determination reserved to central excise authorities; reliance on untested statements breached natural justice. Finally, the central excise finding denying exemption and imposing duty and penalties is set aside for want of legal and factual basis. en-us Fri, 17 May 2024 00:00:00 +0530 Sat, 21 Feb 2026 12:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466840 The note concludes that revised classification to tariff item 8523 5100 was unsustainable because Revenue failed to discharge the onus under the General Rules for Interpretation of the Import Tariff, so the declared bills of entry classification stands. It further states that recovery by re determination of assessment is not a proper mechanism for denying a notification-based import exemption predicated on 'manufacture', a determination reserved to central excise authorities; reliance on untested statements breached natural justice. Finally, the central excise finding denying exemption and imposing duty and penalties is set aside for want of legal and factual basis. Case-Laws Customs Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466840