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2018 (4) TMI 1049 - AT - CustomsClassification of goods - sew on the metal button - difference in rate of additional duty - whether classifiable under heading 9606 2100 of the First Schedule to the Customs Tariff Act, 1975 with 'nil' rate of additional duty or under 9606 1010 and subjected them to appropriate rate of additional duty, i.e. 14% before 7th December 2008 and 10% after that date? Held that: - In the absence of such sampling, there is no justification for alteration of what is essentially a mechanism for fastening or bringing two ends of a garment together which could be buttons, fasteners or any other, as a 'fastener' instead of 'button' - the classification of goods in bill of entry no. 784321 dated 16th February 2009 under heading 9606 2100 of the First Schedule to the Customs Tariff Act, 1975 with 'nil' rate of additional duty upheld. The dispute is one of classification, both the fasteners and buttons find use in garments and it is only the policy framework of the Government of India that has assigned additional duty to one while exempting the other. Such outcome of policy framework are not permanent and a classification which chooses, in the absence of specific description, to suit commercial advantage does not necessarily imply a deliberate attempt to misdeclare. Confiscation of earlier as well as live consignments - Held that: - on the earlier consignments there is no ground for sustaining the confiscation of those - Insofar as the live consignments are concerned the outcome in classification of mechanism for joining two ends of a garment does not indicate that any material particular had been suppressed, confiscation of live consignment also do not sustain. Penalties also not justified. Appeal allowed in part.
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