https://www.taxtmi.com/caselaws?id=51549 A fermenter used for fermentation and vaccine manufacture was treated as microbiological equipment, not machinery for heating or cooling under Heading 84.19, and was classified under sub-heading 8479.89. The value of design, engineering and site-run documents supplied with the machine was included in assessable value because those documents were integral to manufacture under the contractual arrangement and GMP requirements. Confiscation, redemption fine and penalty were not sustained in a pure classification and valuation dispute without suppression. The claim for exemption under Notification No. 16/2000-Cus. was remanded for fresh consideration. en-us Fri, 08 Nov 2002 00:00:00 +0530 Sat, 25 Sep 2010 13:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51549 A fermenter used for fermentation and vaccine manufacture was treated as microbiological equipment, not machinery for heating or cooling under Heading 84.19, and was classified under sub-heading 8479.89. The value of design, engineering and site-run documents supplied with the machine was included in assessable value because those documents were integral to manufacture under the contractual arrangement and GMP requirements. Confiscation, redemption fine and penalty were not sustained in a pure classification and valuation dispute without suppression. The claim for exemption under Notification No. 16/2000-Cus. was remanded for fresh consideration. Case-Laws Customs Fri, 08 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51549