https://www.taxtmi.com/caselaws?id=233712 Imported goods were classified under Tariff Entry 7208.4010 because physical examination and the Chartered Engineer's report showed them to be predominantly serviceable H.R. plates. The Tribunal treated actual character and technical evidence as controlling over the importer's claim that the goods were re-rollable plates under Tariff Entry 7208.9000, especially where the bill of entry described them only as re-rollable plates without declaring thickness or size. On the facts, the classification objection failed. The redemption fine was reduced to Rs. 2 lakhs in view of the limited re-rollable portion, while the penalty was upheld because of misdeclaration and the manner of description and assessment. en-us Fri, 22 Feb 2013 00:00:00 +0530 Tue, 23 Jul 2013 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233712 Imported goods were classified under Tariff Entry 7208.4010 because physical examination and the Chartered Engineer's report showed them to be predominantly serviceable H.R. plates. The Tribunal treated actual character and technical evidence as controlling over the importer's claim that the goods were re-rollable plates under Tariff Entry 7208.9000, especially where the bill of entry described them only as re-rollable plates without declaring thickness or size. On the facts, the classification objection failed. The redemption fine was reduced to Rs. 2 lakhs in view of the limited re-rollable portion, while the penalty was upheld because of misdeclaration and the manner of description and assessment. Case-Laws Customs Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233712