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Classification of imported goods - medical grade monitor - to be classified under heading 8529 of First Schedule to Customs Tariff Act, 1975 - monitors of every kind covered under heading 8528, comprising four tariff lines, two pertaining to cathode-ray tube monitors, others covering every other type - lack of distinction between monitors used with automated data processing machines and others - adopted heading not residual - classification proposed in show cause notice and confirmed in impugned order upheld - impugned order traversed beyond show cause notice, attempting classification exclusively by resort to rule 1 of General Rules for Interpretation of Import Tariff - affirmation of rule 3 does not permit such finding as classification declared by importer not inapt, only loses out by degree of specificity - penalty u/s 114A of Customs Act, 1962 - no finding on manner of misdeclaration or willful misstatement with intention to evade duty payment - remanded to original authority for specific finding on invocation of section 114A for penalty imposition.
Classification of imported goods - medical grade monitor - to be classified under heading 8529 of First Schedule to Customs Tariff Act, 1975 - monitors of every kind covered under heading 8528, comprising four tariff lines, two pertaining to cathode-ray tube monitors, others covering every other type - lack of distinction between monitors used with automated data processing machines and others - adopted heading not residual - classification proposed in show cause notice and confirmed in impugned order upheld - impugned order traversed beyond show cause notice, attempting classification exclusively by resort to rule 1 of General Rules for Interpretation of Import Tariff - affirmation of rule 3 does not permit such finding as classification declared by importer not inapt, only loses out by degree of specificity - penalty u/s 114A of Customs Act, 1962 - no finding on manner of misdeclaration or willful misstatement with intention to evade duty payment - remanded to original authority for specific finding on invocation of section 114A for penalty imposition.
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