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2018 (11) TMI 1700 - CESTAT MUMBAIRe-classification of imported goods - washing machines - goods which were declared as classifiable under heading 8450 9010 of First Schedule to Customs Tariff Act, 1975 was re-classified by the original authority under heading 8450 1200 - HELD THAT:- HELD THAT:- It is seen that the impugned order has directed classification of the goods as finished products even thought, admittedly, the machines had not been imported in its complete form. Nevertheless, the provisions of rule 2(a) of General Interpretative Rules for the Schedule in the Customs Tariff Act, 1975 itself deem that the classification of the goods shall be governed by the principles from which, it would appear even though the goods are not presented in the final form for the purpose, rate of duty as finished goods should be applied. It is also not the case of the customs authorities that there has been a mis-declaration of the finished products. The obligation of the importer is fulfilled by declaration of the goods as imported. It is plainly an application of the Interpretation Rules that has altered the classification and rate of duty. In the absence of any evidence of mis-declaration of goods, the confiscation as a consequence of re-classification will not sustain. There is no justification for detriments visited upon the appellants - Appeal allowed - decided in favor of appellant.
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