TMI Blog2002 (10) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : S.S. Sekhon, Member (T)]. The issue involved in all these three appeals is the classification of Lumocolor Overhead Projection Pens made by the importers. 2. The lower authorities classified the goods under import under Customs Tariff Heading 9608.20 as writing pens instead of Customs Tariff Heading 9017.20 as drawing pens as claimed by the appellants. The appellant explained that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this Chapter 9017.20: Drafting tables and machines, whether or not automatic Heading 9608.20 under Heading 9608: - Ball Point pens; felt tippes and other por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion arrived at under 9608.20 is correct and confirmed. We find no reason to upset the classification as arrived at by the lower authority. 6. We find that there is force in the appellant s contention that when similar goods were released by Customs for 10 years, the same should have been released without imposition of any fine. In this connection, we find that Para 14(1) under Chapter 5 of Volu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne. Established practice should not be abruptly changed that also without prior Public Notice. Therefore, even if the goods require a specific licence, they should have been cleared after issuing a warning when the established practice of classification and assessment was being changed from Custom Heading 9017 to 9608.20. The appellant has relied upon the following case laws : - (a) HCL Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
