2009 (8) TMI 572 - AT - Central Excise

Microprocessor- Classification and exemption- Notification No. 23/98-Cus.- the department wanted to penalise the appellant under Rule 25. The authorities below however chose to venture into the domain of Section 11AC which was not warranted in this case. In this view of the matter I should set aside the penalty imposed on the appellant. It is ordered accordingly. The appeal is allowed.

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the importers regarding the classification of 'Intel Pentium Celeron Microprocessors' under CTH 85.42 for the benefit of concessional duty rate under Notification No. 23/98-Cus. The decision was based on previous Tribunal orders and upheld by the Supreme Court. The appeal was allowed, and the impugned order was set aside.