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2016 (10) TMI 665 - AT - CustomsClassification of goods - Air Conditioner Resistors - classified under Chapter 85334090 or classifed under Chapter heading 84159000 - benefit of N/N. 24/2005-Cus, dated 01.03.2005 - HSN Notes - Held that: - when the item in question is specific part of 'air conditioning system', there is no scope for classification of the product under Chapter 8533 as mere ‘Resistor'. Consequently, appropriate classification for the subject item is Chapter sub-Heading 84159000. Confiscation of goods with redemption option on payment of fine - imposition of penalty - Held that: - reliance placed on the decision of Prince Marine Transport Services Pvt. Ltd. vs C.C. [2014 (12) TMI 772 - CESTAT MUMBAI] where it was held that the confiscation of the goods under Section 111 (m) and penalty under Section 112(a) of Customs Act are not warranted. Consequently, confiscation, redemption fine and penalty imposed by the impugned orders are hereby set aside. Appeal disposed off - decided partly in favor of appellant.
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