https://www.taxtmi.com/caselaws?id=330753 The Tribunal held that the imported goods were eligible for exemption under notification No. 21/2002-Cus if the end-use condition was met, regardless of classification under CTH 8705 or 8413. The redemption fine for the confiscated goods was reduced to Rs. 1,00,000, and the penalty was reduced to Rs. 10,000 due to the lack of malafide intention on the appellant's part. The Tribunal emphasized that the reduction in penalty and fine did not address the issue of classification, which was left open for future consideration. en-us Tue, 12 Jul 2016 00:00:00 +0530 Sat, 11 Feb 2017 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330753 The Tribunal held that the imported goods were eligible for exemption under notification No. 21/2002-Cus if the end-use condition was met, regardless of classification under CTH 8705 or 8413. The redemption fine for the confiscated goods was reduced to Rs. 1,00,000, and the penalty was reduced to Rs. 10,000 due to the lack of malafide intention on the appellant's part. The Tribunal emphasized that the reduction in penalty and fine did not address the issue of classification, which was left open for future consideration. Case-Laws Customs Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330753