2000 (3) TMI 87

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..... the penalty, we take up the appeal with the consent of both sides. 2. Penalty has been imposed on the appellant for the reason that it changed the classification, from Heading 84.24 already approved, of the shot blasting machine manufactured by appellant under Heading 84.60. The Asst. Commissioner whose order has been confirmed by the Commissioner (Appeals) has imposed penalty on his finding tha .....

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..... o be changed are dubious. There was no change in the form or functioning of the machine which appear to us to be rightly classified under 84.24. (This is only a tentative observation, classification not being an issue before us). However an attempt to change the classification in order to obtain the benefit of law is not, as far as we can see, itself punishable under the Act or the Rules. The impu .....

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