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<h1>Imported mouse pads reclassified under Heading 40.16, not 8473.30. Redemption fine imposed for lack of import license.</h1> Appellate Tribunal CEGAT, Mumbai ruled that imported mouse pads should be classified under Heading 40.16 instead of 8473.30. The tribunal upheld the ... Classification - Penalty and Redemption fine Appellate Tribunal CEGAT, Mumbai ruled on the classification of imported mouse pads, determining they should be classified under Heading 40.16 instead of 8473.30. The goods required a license for import, which was not produced. The tribunal upheld the classification proposed by the Department but waived the penalty, setting a redemption fine of Rs. 20,000.
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