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2015 (12) TMI 1145 - AT - CustomsClassification of Brass Builder Hardware - Classification under CTH 8302 1010 under Tariff heading 7415 - Held that:- Respondent has clearly described the goods as Brass Builder Hardware (Nuts). Although the respondent has classified the goods under Tariff heading 8302, later-on they classified the goods correctly under Chapter heading 7415. In those circumstances, it cannot be said that the respondent has mis-classified the goods as the description of the goods given by the respondent is correct. Therefore, confiscation of the goods is not warranted and consequently, redemption fine and penalty is not imposable. In these circumstances, I do not find any infirmity with the impugned order and the same is upheld - Decided against Revenue.
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