CESTAT-New Delhi : Whether since items imported i.e. ‘Tail Brush FIRC’ by assessee was suitable for use principally with Tunnel Boarding Machine (TBM) which was covered under Chapter Heading 8430, revenue’s contention for classifying subject item under Chapter 9603, did not deserve acceptance

CESTAT, New Delhi Bench Commissioner of Customs, New Delhi Vs. HCC Sansung JV Dr. Satish Chandra, President And Ashok K. Arya, Technical Member Order No. C/A/55542/2017-CU(DB) Customs Appeal No. C/52178/2016 July 27, 2017 ORDER Ashok K. Arya, Technical Member – Revenue is in appeal against the Order-in-Appeal No.159/2016 dated 04-04-2016 whereunder the item “Tail Brush…

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