https://www.taxtmi.com/caselaws?id=112254 The Appellate Tribunal CESTAT, Mumbai classified a 'TV box' as an accessory to a machine under heading 8471, rather than under heading 8528 as argued by the Revenue. This classification exempted the import from requiring an Import Licence or facing confiscation under Section 111(d). The decision set aside penalties and redemptions, ordering the classification under 8473.30. The appeal was allowed in favor of the appellant, following the tribunal's interpretation and precedent from a previous case. en-us Fri, 20 Aug 2004 00:00:00 +0530 Fri, 27 Apr 2012 13:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112254 The Appellate Tribunal CESTAT, Mumbai classified a 'TV box' as an accessory to a machine under heading 8471, rather than under heading 8528 as argued by the Revenue. This classification exempted the import from requiring an Import Licence or facing confiscation under Section 111(d). The decision set aside penalties and redemptions, ordering the classification under 8473.30. The appeal was allowed in favor of the appellant, following the tribunal's interpretation and precedent from a previous case. Case-Laws Customs Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112254