https://www.taxtmi.com/caselaws?id=388250 The Tribunal classified the imported aluminous cement under Chapter 25, allowing exemption under Notification No. 21/2002. Despite allegations of mis-declaration, the appellant's consistent declaration of alumina content led to penalties being revoked. The Tribunal held that the appellant's import of high alumina refractory cement, declared as aluminous cement, still qualified for the exemption. Consequently, all appeals were allowed, impugned orders set aside, and penalties revoked, providing relief. The judgment was delivered by the Appellate Tribunal CESTAT Hyderabad on 21/06/2019. en-us Fri, 21 Jun 2019 00:00:00 +0530 Fri, 13 Mar 2020 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388250 The Tribunal classified the imported aluminous cement under Chapter 25, allowing exemption under Notification No. 21/2002. Despite allegations of mis-declaration, the appellant's consistent declaration of alumina content led to penalties being revoked. The Tribunal held that the appellant's import of high alumina refractory cement, declared as aluminous cement, still qualified for the exemption. Consequently, all appeals were allowed, impugned orders set aside, and penalties revoked, providing relief. The judgment was delivered by the Appellate Tribunal CESTAT Hyderabad on 21/06/2019. Case-Laws Customs Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388250