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2018 (12) TMI 1196 - AT - CustomsClassification of imported goods - whether classified as LCD TVs or classified as LCD Monitors and TV Tuners Boards separately? - Confiscation - penalty. Held that:- The goods in question were LCD TVs in partly disassembled condition inasmuch as the TV tuner boards were kept separately. Unfinished and semi-finished goods in such a disassembled stage are classifiable as LCD TVs of 42’’ & 47’’ size - the order of the first appellate authority, if any, is not binding on the Tribunal and such decision, if made, cannot alter the classification of goods in question. Confiscation - penalty - Held that:- It is evident that the appellant had declared the goods as per the invoice, packing list and purchase orders as LCD Monitors and TV tuners with remotes separately. Simply claiming the classification as such in their bill of entry does not amount to mis-declaration of the nature of the goods. Therefore, the charge of the mis-declaration of the goods is not sustained and consequently confiscation of the goods is liable to be set aside - the penalties imposed on the importer and others in the impugned order also need to be set aside. Demand of duty with interest confirmed, but confiscation and penalty set aside.
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