https://www.taxtmi.com/caselaws?id=93315 The Appellate Tribunal CEGAT, Mumbai upheld the classification of imported goods as thoriated tungsten electrodes under sub-heading 8101.99 of the Customs Tariff Act, rejecting the appellants' claim of classification under Heading 83.11 for welding rods. The Tribunal determined the goods were tungsten electrodes designed for arc welding, containing thorium/rare earth additives, not coated with flux material. The import under open general license was deemed invalid as the goods required an import license. The Tribunal affirmed the confiscation of goods under the Customs Act, with a reduced penalty amount, emphasizing compliance with import regulations and correct classification. en-us Tue, 18 Feb 1997 00:00:00 +0530 Wed, 09 Nov 2011 17:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93315 The Appellate Tribunal CEGAT, Mumbai upheld the classification of imported goods as thoriated tungsten electrodes under sub-heading 8101.99 of the Customs Tariff Act, rejecting the appellants' claim of classification under Heading 83.11 for welding rods. The Tribunal determined the goods were tungsten electrodes designed for arc welding, containing thorium/rare earth additives, not coated with flux material. The import under open general license was deemed invalid as the goods required an import license. The Tribunal affirmed the confiscation of goods under the Customs Act, with a reduced penalty amount, emphasizing compliance with import regulations and correct classification. Case-Laws Customs Tue, 18 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93315