https://www.taxtmi.com/highlights?id=103946 Tariff classification of nuts, bolts, washers, hand tools and allied goods for duty drawback had been conclusively resolved under Chapter Headings 7318, 8205 and 3926, rather than Heading 7308. Earlier decisions had settled the classification controversy and quashed comparable misclassification notices, leaving no issue open for reconsideration. The High Court consequently quashed the show cause notice alleging misclassification and allowed the writ petition. en-us Sat, 19 Sep 2026 08:20:50 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103946 Tariff classification of nuts, bolts, washers, hand tools and allied goods for duty drawback had been conclusively resolved under Chapter Headings 7318, 8205 and 3926, rather than Heading 7308. Earlier decisions had settled the classification controversy and quashed comparable misclassification notices, leaving no issue open for reconsideration. The High Court consequently quashed the show cause notice alleging misclassification and allowed the writ petition. Highlights Customs Sat, 19 Sep 2026 08:20:50 +0530 https://www.taxtmi.com/highlights?id=103946