https://www.taxtmi.com/caselaws?id=126204 The Tribunal held that the goods, 'Moulds to use for Constructing Building in Dismantled Condition,' should be classified under CTH 84806000, not CTH 76109030 as determined by the Revenue. The decision emphasized the goods' composition and functional use over the material of construction. Criticizing the lack of expert opinion in the Revenue's classification, the Tribunal found no misdeclaration by the applicants, leading to the unsustainable liability for confiscation and penalty. As the goods were not available for confiscation, the Tribunal stayed the redemption fine, citing precedents supporting this decision. en-us Tue, 05 May 2009 00:00:00 +0530 Sat, 03 Nov 2012 12:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126204 The Tribunal held that the goods, 'Moulds to use for Constructing Building in Dismantled Condition,' should be classified under CTH 84806000, not CTH 76109030 as determined by the Revenue. The decision emphasized the goods' composition and functional use over the material of construction. Criticizing the lack of expert opinion in the Revenue's classification, the Tribunal found no misdeclaration by the applicants, leading to the unsustainable liability for confiscation and penalty. As the goods were not available for confiscation, the Tribunal stayed the redemption fine, citing precedents supporting this decision. Case-Laws Customs Tue, 05 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126204