https://www.taxtmi.com/caselaws?id=105272 Imported toy kitchen sets were treated as kitchen items put up in sets rather than reduced-size models, so classification under Heading 9503.70 was sustained. On that basis, the heading attracted a specific import licence and, because no such licence was produced, confiscation for want of licence was upheld. The monetary liabilities were then assessed as excessive on the facts and circumstances, and both were reduced. en-us Thu, 23 Aug 2001 00:00:00 +0530 Mon, 05 Mar 2012 10:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105272 Imported toy kitchen sets were treated as kitchen items put up in sets rather than reduced-size models, so classification under Heading 9503.70 was sustained. On that basis, the heading attracted a specific import licence and, because no such licence was produced, confiscation for want of licence was upheld. The monetary liabilities were then assessed as excessive on the facts and circumstances, and both were reduced. Case-Laws Customs Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105272