Burden of proof for a different classification lies on Revenue department: CESTAT

Bombay Fluid Systems Components Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai)

Introduction: In a crucial ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai, recently overturned a previous decision by the Commissioner of Customs, concerning the classification of imported stainless steel tube fittings under the Customs Tariff Act, 1975. The dispute revolved around whether the fittings should be classified under tariff item 7307 2200, as proposed by Bombay Fluid Systems Compon

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