https://www.taxtmi.com/caselaws?id=383952 Imported laser land leveller parts that functioned as a complete machine when merely connected at site retained the essential character of agricultural machinery and fell within Serial No. 399(A) of Notification No. 12/2012-Customs. Because simple cable connection did not amount to manufacture, the parts did not need to satisfy the manufacture-based condition in Serial No. 399(B), and concessional duty was available. On the penalty issue, the absence of deliberate evasion or conscious disregard, together with a bona fide classification belief, made penalty on the Director unsustainable. en-us Thu, 01 Aug 2019 00:00:00 +0530 Mon, 06 Jan 2020 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383952 Imported laser land leveller parts that functioned as a complete machine when merely connected at site retained the essential character of agricultural machinery and fell within Serial No. 399(A) of Notification No. 12/2012-Customs. Because simple cable connection did not amount to manufacture, the parts did not need to satisfy the manufacture-based condition in Serial No. 399(B), and concessional duty was available. On the penalty issue, the absence of deliberate evasion or conscious disregard, together with a bona fide classification belief, made penalty on the Director unsustainable. Case-Laws Customs Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383952