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2009 (1) TMI 630 - AT - CustomsSutures - Confiscation - Misdeclaration - ophthalmic equipment - benefit of N/N. 21/2002-Cus., dated 1-3-2002 (Sl. No. 367B, List 38, Sl. No. 5) - Held that: - It appears from the relevant invoice and Bill of Entry that PVC tubings of various diameters were imported on spools, in the lengths of 34.560 m, 18.000 m and 4.800 m. As rightly observed by the lower appellate authority, these items could not be imported in standard sizes as the tube length required for medical equipment depended on numerous factors. Hence the ordinary practice is to import such tubings of medical grade in running lengths so that the requisite shorter lengths could be cut out and used as accessory to medical equipments. Even if an applicant does not claim benefit under a particular notification at the initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage - the appellants are eligible for the benefit of N/N. 17/01-Cus., N/N. 21/2002-Cus. N/N. 6/2002-C.E. in respect of the goods which are imported by them. Whether there is mis-declaration, as alleged by the revenue? - Held that: - even though the imported goods were not ready for being used as Cinematographic Films in the sense that they could be straightaway put on a projector or a camera, the appellant cannot be said to have mis-declared them by describing and classifying them as Cinematographic Colour Films (Unexposed). The law is clearly settled as to the claiming of classification of the goods and claiming exemption under particular notification is a matter of belief and would not amount to mis-declaration. Appeal allowed.
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