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2018 (3) TMI 563 - AT - CustomsClassification of imported goods - Aluminium lithographic sheets - whether classified under CTH 76061190 or under CTH 76020010? - Held that: - there is no intention of the appellant to mis-declare the goods for the reason that the appellant under-took to mutilate the goods which were objected to be of prime nature by Revenue - the description of the goods declared in the Bills of entry were as per the documents received from the foreign supplier and there is no mis-declaration in the present case - appeal allowed - decided in favor of appellant.
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