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    <title>1997 (4) TMI 193 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal upheld the confiscation of the imported goods as Blood Counting Chambers due to the requirement of a valid Import License, despite the appellant&#039;s belief that they were Blood Cell Separators. The redemption fine and penalty imposed were reduced based on the appellant&#039;s lack of intention to misdeclare and the higher duty paid. The judgment highlighted the importance of accurate classification in importation under relevant policies, emphasizing the distinction between Blood Cell Separators and Blood Counting Chambers.</description>
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    <pubDate>Fri, 11 Apr 1997 00:00:00 +0530</pubDate>
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      <title>1997 (4) TMI 193 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=87144</link>
      <description>The Tribunal upheld the confiscation of the imported goods as Blood Counting Chambers due to the requirement of a valid Import License, despite the appellant&#039;s belief that they were Blood Cell Separators. The redemption fine and penalty imposed were reduced based on the appellant&#039;s lack of intention to misdeclare and the higher duty paid. The judgment highlighted the importance of accurate classification in importation under relevant policies, emphasizing the distinction between Blood Cell Separators and Blood Counting Chambers.</description>
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      <pubDate>Fri, 11 Apr 1997 00:00:00 +0530</pubDate>
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