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2015 (9) TMI 244 - SUPREME COURTClassification of goods as "auto analysers" or "photometers" – Appellant filed Bill of Entry for clearance of models of BTS 320 and BTS 310 classified goods as "auto analysers" under Entry 9030.89 of Customs Tariff Act, 1975 – Goods were seized by custom authorities, being total of 8 BTS 320 and 15 BTS 310 models – DRI issued show cause notice stating that goods in question are "photometers" and not "auto analysers" and demanded duty, Confiscation of goods and imposition of penalty – Held that:- Without any analysis of whether imported equipments were, auto analysers or were only photometers, tribunal went on to conclude that one can never come to conclusion that photometer is same as auto analyser – Admitted fact that models BTS 310 and BTS 320 were imported with inbuilt software that contained programmes for analysis and interpretation – From this it does not follow that what has been imported is only photometer – Contention that description of imported goods was changed from photometers to auto analysers to avail benefit of exemption under notification No. 20/1999, would be material in deciding whether Section 111(m) are attracted as to amount to mis-declaration of description of goods resulting in confiscation of said goods, fine, and penalty – Therefore, appeal of assesse allowed and order of tribunal imposing penalty set aside – Decided in favour of Assesse.
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