2022 (1) TMI 274 - SCH - Customs

Classification of goods - Cutter Suction Dredger - whether classified under CTH 8905 1000of CTA or under chapter heading 90.31? - it was held by Tribunal that The first appellate authority was correct in holding that production measuring equipment is part and parcel of the dredger and cannot be classified separately under chapter heading 90.31. HELD THAT - In view of the finding of fact recorded by the Customs, Excise and Service Tax Appellate Tribunal, no interference is warranted. The conclusion reached, therefore, is unassailable. Civil appeal dismissed.

Summary

The Supreme Court of India dismissed the Civil Appeal based on the finding of fact by the Customs, Excise and Service Tax Appellate Tribunal. The conclusion reached is unassailable.