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<h1>Appeals allowed, catalytic converters not air purifiers, set aside order for confiscation.</h1> The appeals were allowed, and the impugned order for confiscation of catalytic converters was set aside as they were classified as environmental ... Classification The judgment considered whether catalytic converters could be imported without a license. The Commissioner had ordered their confiscation for being air purifiers, requiring a special import license. However, the equipment was classified as environmental protection machinery, not air purifiers, making them freely importable. The appeals were allowed, and the impugned order was set aside.
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