Customs Authorities Fail to Reclassify Imported Pump Filters for Washing Machines, IGST Levy Issue Arises.

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....Levy of IGST on import of goods - classification pumps and pump filters imported for for ‘washing machines’ and ‘dishwashers’ - essential onus devolving on customs authorities for re-classification has not been discharged in the impugned proceedings. - the declared classification of the imported goods prevails. - AT....