Classification of Product only on the basis of Nomenclature under Customs Tariff Act is Baseless: CESTAT [Read Order]

Nomenclature - Customs Tariff Act - CESTAT - Taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench consisting of Ramesh Nair, Judicial Member, and Raju, Technical Member held that classification of Products only on the basis of Nomenclature under Customs Tariff Act is baseless. The brief facts of the case are that the appellant, Astral Limited imported modifier for PVC “Kane…

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