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2019 (6) TMI 1156 - CESTAT MUMBAIMisdeclaration of imported goods - L2 corded 20 scrubber - classification of the goods - whether classified under Heading No. 8479 8999 of First Schedule to the Customs Tariff Act, 1975 or under Heading No. 8508 6000 of the First Schedule to the Customs Tariff Act, 1975? - HELD THAT:- It is clear that the goods, operating as a vacuum cleaner, is equipped with electric motor. It, therefore, cannot be fitted within the description sought by the customs authorities. It is also clear that subsequent consignments have been assessed without any objection to the classification declared by the appellant. These were not altered then or challenged subsequently. Appeal allowed - decided in favor of appellant.
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