https://www.taxtmi.com/caselaws?id=789316 Tariff classification of imported engine stands required fresh examination in light of an earlier Tribunal view on similar goods, and the classification issue was remitted. Entitlement to IGST exemption under Sr. No. 557B of Notification No. 50/2017 depended on lease-based import documentation, but the lease agreements were not on record before the Tribunal. The exemption claim therefore had to be reconsidered by the adjudicating authority after allowing the importer to place the relevant agreements and supporting material on record. Both classification and exemption issues were sent back for fresh decision on the complete record. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789316 Tariff classification of imported engine stands required fresh examination in light of an earlier Tribunal view on similar goods, and the classification issue was remitted. Entitlement to IGST exemption under Sr. No. 557B of Notification No. 50/2017 depended on lease-based import documentation, but the lease agreements were not on record before the Tribunal. The exemption claim therefore had to be reconsidered by the adjudicating authority after allowing the importer to place the relevant agreements and supporting material on record. Both classification and exemption issues were sent back for fresh decision on the complete record. Case-Laws Customs Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789316