Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Customs Tariff Classification | Integrated Analytical Systems Must Fall Under Chapter 9027, Not 9032 : CESTAT Bangalore Rejects Extended Limitation Without Proof
CESTAT Bangalore ruled that an aerosol generator forming part of an integrated analytical system must be classified under Customs Tariff Heading 90278090, not 9032. The tribunal rejected the Department's reclassification and held that extended limitation cannot be invoked without concrete proof, setting a precedent for tariff disputes involving integrated systems.