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TMI Blog2018 (3) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Customs, Mumbai [2018 (2) TMI 1541 - CESTAT MUMBAI]., that for alteration of declared classification the pre-requisite of justification is absolutely necessary - the goods imported are identical to that effected on earlier occasion and that alteration in the classification on similar justification was disapproved by the Tribunal. Valuation - enhancement in value - inclusion of installatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rma Limited, imported Rommelag Bottle Packing Machine classifying it under heading 8422 3000 of Schedule to Central Excise Tariff Act, 1985 to claim the benefit of notification no.21/2002 at serial no.237. This classification was not accepted by the assessing officer on the ground that the primary function of the imported machine was the production of plastic container from resins of polyethylen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of the Tribunal in Ifiunik Pharmaceuticals Ltd v. Collector of Customs [1991 (51) ELT 518 (Tribunal)] and various other decisions that excluded installation and commissioning charges from the assessable value for levy of duty. According to him, the machine under import is a composite one that simultaneously performs the function of sealing the pharmaceutical products upon forming of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /CB dated 27 th September 2017 in appellant s own case, viz., that for alteration of declared classification the pre-requisite of justification is absolutely necessary. We find that the goods imported are identical to that effected on earlier occasion and that alteration in the classification on similar justification was disapproved by the Tribunal. This underlying principle must be conformed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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