https://www.taxtmi.com/caselaws?id=97371 The Tribunal upheld the classification of imported steam irons under Chapter Heading 8516.40 as electric smoothing irons, denying the appellants' claim for classification under Chapter Heading 8451.30 as ironing machines. The goods did not qualify for exemption under Notification No. 11/97-Customs as machinery required for the textile industry. Importing the goods without a Special Import Licence, as required for electric smoothing irons, led to the rejection of the appeal and affirmed penalties imposed by the lower authorities. en-us Tue, 25 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 13:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97371 The Tribunal upheld the classification of imported steam irons under Chapter Heading 8516.40 as electric smoothing irons, denying the appellants' claim for classification under Chapter Heading 8451.30 as ironing machines. The goods did not qualify for exemption under Notification No. 11/97-Customs as machinery required for the textile industry. Importing the goods without a Special Import Licence, as required for electric smoothing irons, led to the rejection of the appeal and affirmed penalties imposed by the lower authorities. Case-Laws Customs Tue, 25 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97371