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    CESTAT ruled on classification dispute regarding imported...

    Searchlight Classification Dispute: Heading 94054010 More Specific Than 85131090 Under Rule 3(a) of GRI

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    CustomsFebruary 1, 2025Case LawsAT

    CESTAT ruled on classification dispute regarding imported searchlights. The goods were incorrectly classified under CTH 85131090 instead of CTH 94054010. Following Rule 3(a) of GRI, the tribunal held that CTH 94054010 provides more specific description for searchlights compared to the general residuary entry CTH 85131090. While appellant was liable for duty shortfall of Rs.15,89,326/- with interest, the tribunal set aside confiscation and penalty orders since mere misclassification without fraudulent intent does not warrant penal action. The classification determination was based on Headings, Section Notes, Chapter Notes, GRI and HSN Explanatory Notes. Appeal allowed partially.

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