CESTAT Confirms Correct Classification of Imported Brake Pad Materials under CTH 6813, Limits Differential Duty Demand to Normal Period [Read Order]

The imported materials were more appropriately classified under CTH 6813
CESTAT ruling - Customs duty - CESTAT Chennai case - Chennai tribunal - Duty dispute - Taxscan

In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) in Chennai addressed the appeal filed by the Commissioner of Customs against M/s. K.B. Autosys India Pvt. Ltd. The case revolved around the classification of imported materials used in the manufacture of brake pads. The central legal question was whether these…

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