CESTAT rules on Customs duty classification of ‘Twin Vision Scanner’ & related equipment

C.C. Ahmedabad Vs Smaltochimia India Pvt Ltd (CESTAT Ahmedabad)

Introduction: This article delves into the case of C.C. Ahmedabad vs Smaltochimia India Pvt Ltd, where the dispute revolved around the classification and customs duty implications of various imported items, including a ‘Twin Vision Scanner.’ The case was heard at the CESTAT Ahmedabad.

Analysis: The case focused on the classification of imported goods, particularly a ‘Twin Vis

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