Case Law Details
Case Name : Pr. Commissioner CGST, Bangalore South vs. M/s. Kaptronics Pvt. Ltd. (CESTAT Bengaluru)
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All CESTAT CESTAT Bangalore
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Pr. Commissioner CGST Vs Kaptronics Pvt. Ltd. (CESTAT Bangalore)
CESTAT Bengaluru: Upholds Classification of Dynamic Braking Assemblies and Components for Railways under Chapter 8607; rejects Revenue’s appeal
The Respondent supplies Dynamic Braking Assemblies and Components for supply exclusively to the Indian Railways. It classified the goods under Chapter 8607 (parts of locomotive). Revenue alleged that correct classification is 8414 and 8516. Show cause notice was issued. The original authority dropped the demand. Revenue filed appeal before Commissioner (Appeals). It rejected the appeal....
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