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    <title>2007 (4) TMI 454 - CESTAT, MUMBAI</title>
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    <description>An insecticidal or pesticide product covered by the statutory schedule required registration from the competent Board before import, and the absence of that registration made the goods liable to confiscation. The classification principle treated such products under Heading 3808 rather than Chapters 28 or 29, supporting the confiscation finding. On relief, the redemption fine was reduced because mala fides in description were not shown and the goods were available in the local market under another heading, but the penalty was sustained as being in accordance with law. The appeal succeeded only to the limited extent of reduction in redemption fine.</description>
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      <title>2007 (4) TMI 454 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=121551</link>
      <description>An insecticidal or pesticide product covered by the statutory schedule required registration from the competent Board before import, and the absence of that registration made the goods liable to confiscation. The classification principle treated such products under Heading 3808 rather than Chapters 28 or 29, supporting the confiscation finding. On relief, the redemption fine was reduced because mala fides in description were not shown and the goods were available in the local market under another heading, but the penalty was sustained as being in accordance with law. The appeal succeeded only to the limited extent of reduction in redemption fine.</description>
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