https://www.taxtmi.com/caselaws?id=358938 The appellate tribunal upheld the classification of goods in the specific bill of entry, setting aside the demand for duty on earlier consignments and the confiscation and penalties imposed on the appellant. The dispute centered on the reclassification of imported 'sew on metal buttons' under the Customs Tariff Act, 1975, with arguments regarding the distinction between 'sew buttons' and 'snap buttons,' admissibility of trade catalogues, and justification for altering the classification of previous consignments. The judgment emphasized the policy framework for classification and concluded that penalties and confiscation were unjustified in this case. en-us Tue, 27 Mar 2018 00:00:00 +0530 Tue, 19 Mar 2019 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358938 The appellate tribunal upheld the classification of goods in the specific bill of entry, setting aside the demand for duty on earlier consignments and the confiscation and penalties imposed on the appellant. The dispute centered on the reclassification of imported 'sew on metal buttons' under the Customs Tariff Act, 1975, with arguments regarding the distinction between 'sew buttons' and 'snap buttons,' admissibility of trade catalogues, and justification for altering the classification of previous consignments. The judgment emphasized the policy framework for classification and concluded that penalties and confiscation were unjustified in this case. Case-Laws Customs Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358938