Salvaged Shafts Not Classifiable as Crank Shafts Under CTH 8483: CESTAT Bars Post-Clearance Reclassification

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Salvaged Shafts Not Classifiable as Crank Shafts Under CTH 8483: CESTAT Bars Post-Clearance Reclassification

Indirect Taxes

Published on

20/01/2026

By Mariya Paliwala

Salvaged Shafts Not Classifiable as Crank Shafts Under CTH 8483: CESTAT Bars Post-Clearance Reclassification

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has set aside a demand for differential Integrated Goods and Services Tax (IGST), interest, and penalties raised by the Customs Department against an importer of iron and steel items obtained from ship-breaking activities. The bench of R. Muralidhar (Judicial Member) and Rajeev Tandon (Technical Member)…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Salvaged Shafts

Salvaged Shafts Not Classifiable as Crank Shafts Under CTH 8483: CESTAT Bars Post-Clearance Reclassification

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