The tribunal rejected the Department's classification under Chapter 84, which carried a 12.5% duty, and set aside the differential duty demand and penalties, as no intent to evade duty was proven
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) ruled that electrical machinery parts specifically designed for railway diesel locomotives are classifiable under Chapter 86 of the Central Excise Tariff Act, 1985 (CETA), attracting a 6% excise duty under Notification No. 12/2016-CE dated March 1, 2016. Shakthi Tech Manufacturing India Pvt. Ltd.,appellant-assessee,supplied goods to…
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