https://www.taxtmi.com/caselaws?id=273507 Goods declared and assessed as "18 KT Gold Mountings" could not be reclassified after clearance as jewellery merely on interpretation of the product descriptions. The bills of entry and invoices had been accepted at assessment, and the record did not show any false declaration or deliberate misdescription. In the absence of evidence disproving the declared classification, a post-clearance change in categorisation was not justified, and the concession under Notification No. 62/2004-Cus. could not be denied on presumptions alone. The Revenue's challenge therefore failed. en-us Mon, 14 Aug 2017 00:00:00 +0530 Sat, 30 Jun 2018 07:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273507 Goods declared and assessed as "18 KT Gold Mountings" could not be reclassified after clearance as jewellery merely on interpretation of the product descriptions. The bills of entry and invoices had been accepted at assessment, and the record did not show any false declaration or deliberate misdescription. In the absence of evidence disproving the declared classification, a post-clearance change in categorisation was not justified, and the concession under Notification No. 62/2004-Cus. could not be denied on presumptions alone. The Revenue's challenge therefore failed. Case-Laws Customs Mon, 14 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273507