https://www.taxtmi.com/caselaws?id=94860 A customs classification dispute concerning an imported noise testing machine for ball bearings turned on whether the equipment was truly "automatic". The machine was held not to qualify because substantial manual intervention remained in loading, inspection and sorting, so the claimed exemption and OGL benefit were denied. On the monetary consequences, confiscation was sustained because the import was outside the claimed licence and exemption position, but the penalty was set aside and the redemption fine reduced in view of the technical and bona fide nature of the classification controversy. en-us Wed, 19 Apr 2000 00:00:00 +0530 Mon, 05 Dec 2011 13:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94860 A customs classification dispute concerning an imported noise testing machine for ball bearings turned on whether the equipment was truly "automatic". The machine was held not to qualify because substantial manual intervention remained in loading, inspection and sorting, so the claimed exemption and OGL benefit were denied. On the monetary consequences, confiscation was sustained because the import was outside the claimed licence and exemption position, but the penalty was set aside and the redemption fine reduced in view of the technical and bona fide nature of the classification controversy. Case-Laws Customs Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94860