https://www.taxtmi.com/caselaws?id=373353 Aluminium profiles imported as furniture fittings were classified under Chapter Heading 8302 rather than 7604 because the goods were finished items intended for specific furniture use, were sold without further processing, and the un-retracted Section 108 statement and supporting catalogue evidence were not displaced. The duty demand and interest against the importing company were sustained. Penalty under Section 112(a) on the Managing Director was set aside because the classification issue was debatable and the departmental views were conflicting, so the element of clear culpability was not established. en-us Wed, 26 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373353 Aluminium profiles imported as furniture fittings were classified under Chapter Heading 8302 rather than 7604 because the goods were finished items intended for specific furniture use, were sold without further processing, and the un-retracted Section 108 statement and supporting catalogue evidence were not displaced. The duty demand and interest against the importing company were sustained. Penalty under Section 112(a) on the Managing Director was set aside because the classification issue was debatable and the departmental views were conflicting, so the element of clear culpability was not established. Case-Laws Customs Wed, 26 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373353