CESTAT Chennai addressed misdeclaration of imported goods 'I-MAS...

CESTAT Chennai addressed misdeclaration of imported goods "I-MAS POs-Nickel Compound" and appropriate classification under CTH. Tribunal held goods are classifiable u/s 38249900, not u/s 28254000. Appellant's claim for Customs Notification benefits denied due to mismatch in product description. Advance Rulings are binding on applicant and field formation. Non-compliance with Pre-notice Consultation Regulations noted, but no prejudice caused to appellant. Confiscation, fine, and penalty set aside due to lack of malafide intent. Demand of duty confirmed, but penalties waived. Appeal partly allowed.

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