https://www.taxtmi.com/caselaws?id=794295 Revenue was not justified in disturbing the importer's declared classification of nickel-chromium wire. The dispute turned on tariff classification, and the earlier decision in the importer's own case for an earlier period had already examined the mill test certificate, chapter notes and sub-heading notes, and rejected the proposed reclassification. No material factual distinction or change in law was shown, so the same classification was accepted and the departmental reclassification was not sustained. en-us Thu, 02 Jul 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794295 Revenue was not justified in disturbing the importer's declared classification of nickel-chromium wire. The dispute turned on tariff classification, and the earlier decision in the importer's own case for an earlier period had already examined the mill test certificate, chapter notes and sub-heading notes, and rejected the proposed reclassification. No material factual distinction or change in law was shown, so the same classification was accepted and the departmental reclassification was not sustained. Case-Laws Customs Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794295