https://www.taxtmi.com/caselaws?id=94775 Customs classification depends on the condition of the goods as imported and examined, not on the importer's description, intended end use, or a later offer to mutilate the goods. On that basis, printed and blank envelopes were treated as envelopes rather than letter waste, so the claimed exemption benefit and OGL clearance were unavailable and licence requirements applied. On redemption fine, the authority could consider the nature of the goods and the importer's conduct, but the amount had to remain proportionate to the offence. The fine was therefore reduced from Rs. 40,000 to Rs. 20,000, giving partial relief while sustaining confiscation and classification. en-us Thu, 18 Feb 1999 00:00:00 +0530 Sat, 03 Dec 2011 16:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94775 Customs classification depends on the condition of the goods as imported and examined, not on the importer's description, intended end use, or a later offer to mutilate the goods. On that basis, printed and blank envelopes were treated as envelopes rather than letter waste, so the claimed exemption benefit and OGL clearance were unavailable and licence requirements applied. On redemption fine, the authority could consider the nature of the goods and the importer's conduct, but the amount had to remain proportionate to the offence. The fine was therefore reduced from Rs. 40,000 to Rs. 20,000, giving partial relief while sustaining confiscation and classification. Case-Laws Central Excise Thu, 18 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94775