https://www.taxtmi.com/caselaws?id=100925 The Tribunal overturned the decision of the ld. Commissioner (Appeals) and set aside the confiscation and penalty imposed on the imported components of a printer calculator. The Tribunal held that the Customs Tariff Interpretative Rules should not be applied to the classification under the ITC (HS) classification, emphasizing the distinction between Customs Tariff and Export-Import Policy classifications. The appeal was allowed, rejecting the application of Interpretative Rule 2(a) and highlighting the need for separate classification standards for different tariff and policy classifications. en-us Tue, 27 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100925 The Tribunal overturned the decision of the ld. Commissioner (Appeals) and set aside the confiscation and penalty imposed on the imported components of a printer calculator. The Tribunal held that the Customs Tariff Interpretative Rules should not be applied to the classification under the ITC (HS) classification, emphasizing the distinction between Customs Tariff and Export-Import Policy classifications. The appeal was allowed, rejecting the application of Interpretative Rule 2(a) and highlighting the need for separate classification standards for different tariff and policy classifications. Case-Laws Customs Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100925