https://www.taxtmi.com/caselaws?id=124141 The Tribunal upheld the re-classification of imported goods as "Tin plated/coated steel sheets" under CTH 7210 12 90 due to the tin coating present, despite not meeting IS standards. The valuation was based on comparison with plain electrolytic tin plate coils, leading to a penalty on the importer. An individual assisting in duty evasion faced penal action. The penalties on Vora Industries and the individual were reduced. The judgment affirmed the classification criteria, rejected claims of incomparability for valuation, and imposed penalties for involvement in duty evasion. en-us Mon, 28 Jul 2008 00:00:00 +0530 Wed, 26 Sep 2012 10:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124141 The Tribunal upheld the re-classification of imported goods as "Tin plated/coated steel sheets" under CTH 7210 12 90 due to the tin coating present, despite not meeting IS standards. The valuation was based on comparison with plain electrolytic tin plate coils, leading to a penalty on the importer. An individual assisting in duty evasion faced penal action. The penalties on Vora Industries and the individual were reduced. The judgment affirmed the classification criteria, rejected claims of incomparability for valuation, and imposed penalties for involvement in duty evasion. Case-Laws Customs Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124141