https://www.taxtmi.com/caselaws?id=112339 The Tribunal upheld the classification of fur cloth under Chapter Heading 6001.92 of the Customs Tariff and set aside the enhancement of value. Plastic eyes, nose, heart, etc., and plastic washer were classified under Heading 9503.70 as parts of toys. Rubber parts and skull mask were also classified as parts of toys, not requiring a license. Dynasaurs were confirmed as consumer items needing a license. The redemption fine was deemed incorrect and penalties on Directors were overturned due to lack of evidence of duty evasion. Appeals were disposed of accordingly, addressing classification, valuation, and penalties. en-us Tue, 13 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 16:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112339 The Tribunal upheld the classification of fur cloth under Chapter Heading 6001.92 of the Customs Tariff and set aside the enhancement of value. Plastic eyes, nose, heart, etc., and plastic washer were classified under Heading 9503.70 as parts of toys. Rubber parts and skull mask were also classified as parts of toys, not requiring a license. Dynasaurs were confirmed as consumer items needing a license. The redemption fine was deemed incorrect and penalties on Directors were overturned due to lack of evidence of duty evasion. Appeals were disposed of accordingly, addressing classification, valuation, and penalties. Case-Laws Customs Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112339