Coating machine classifiable under Customs Tariff Item 8422 30 00: CESTAT Mumbai

SLMG Beverages Private Limited Vs Commissioner of Customs (Import) (CESTAT Mum-bai)

CESTAT Mumbai held that “Coating machine – Innopet Plasmax System 20Q” would be appropriately classifiable under Customs Tariff Item (CTI) 8422 30 00 and not under CTI 8479 89 99, as claimed by Revenue. Thus, appeals allowed.

Facts- The appellants herein, had imported “Innopet Plasmax System 20Q” and its parts through Jawaharlal Nehru Customs House (JNCH) and for this purpose have filed Bill of Entry (B/E) No. 8836615 dated 13.11.2018, classifying the &#

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