https://www.taxtmi.com/highlights?id=50164 There was no mis-declaration at all and the appellant is entitled for the exemption notification in any case and there is nothing to be gained by the appellant by classifying their product under one heading or the other, the confiscation of the goods and imposition of penalties are also not sustainable. en-us Tue, 12 Nov 2019 06:51:44 +0530 Tue, 12 Nov 2019 06:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50164 There was no mis-declaration at all and the appellant is entitled for the exemption notification in any case and there is nothing to be gained by the appellant by classifying their product under one heading or the other, the confiscation of the goods and imposition of penalties are also not sustainable. Highlights Customs Tue, 12 Nov 2019 06:51:44 +0530 https://www.taxtmi.com/highlights?id=50164