Television receivers and monitors imported by appellant were...

Television receivers and monitors imported by appellant were reclassified from declared tariff items to attract higher duty. Appellant contended monitors were usable as televisions based on opinion of third party, which is insufficient ground for reclassification as use cannot be sole criterion. Regarding assembled television sets, BIS certification requirement applies at point of sale, not import of knocked-down condition goods. No evidence of smuggling to invoke Section 123 presumption. Demand of duty and confiscation u/ss 28 and 111(d) unsustainable. Impugned order set aside by CESTAT, appeal allowed.