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2019 (1) TMI 1289 - AT - CustomsClassification of imported goods - Low Aromatic White Spirit (ANYSON-5) in bulk (Laws) - Appellants have claimed the classification under heading 27101990 whereas Revenue has sought them to classify under 27101290 - Held that:- The issue is decided in appellant own case VENUS PETROCHEMICALS (BOMBAY) PVT LTD. VERSUS C.C. KANDLA [2019 (1) TMI 82 - CESTAT AHMEDABAD], where it was held that the product imported by the appellant answers to specifications prescribed under sub heading note 4 and therefore, would fall under the description ‘light oils and preparations’ of sub heading 2710.12. The confiscation of goods upheld but the redemption fine imposed is reduced from ₹ 82,00,000/- (as imposed by the adjudicating authority) to ₹ 40,00,000/- - For various contraventions leading to confiscation of goods appellants have been held liable for penalty under Section 112(a). Ahmedabad Bench has reduced the penalty form ₹ 35,00,000/- (as imposed by the adjudicating authority) to ₹ 25,00,000/- - appeal allowed in part.
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