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of <h1>Tribunal Upholds Collector's Decision on Import Classification, Imposes Fine</h1> The Tribunal upheld the decision of the Collector (Appeals) regarding the import classification of 'Base Paper for Coating, Waxing and Impregnating' as ... Goods imported invoiced as stock-lots The appeal was filed against a decision by the Collector (Appeals) in Mumbai regarding the import of 'Base Paper for Coating, Waxing and Impregnating' which was considered stock lot. The appellant argued that the goods were not intended for sale but for manufacturing other products. The Tribunal upheld the decision, reducing the fine to Rs. 80,000 from Rs. 1 lakh.
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