Appellate Tribunal rules no misdeclaration if product classification misinterpreted. Permission granted, no intent to evade duty.

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, stating that misinterpretation of product classification does not constitute misdeclaration. The appellant was granted permission by the jurisdictional Superintendent for their declarations, so there was no intent to evade duty. The impugned order was set aside, and the appeal was allowed with consequential relief.

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The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, stating that misinterpretation of product classification does not constitute misdeclaration. The appellant was granted permission by the jurisdictional Superintendent for their declarations, so there was no intent to evade duty. The impugned order was set aside, and the appeal was allowed with consequential relief.

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