https://www.taxtmi.com/caselaws?id=404073 The tribunal upheld the classification of imported winches as lighting fixtures under heading 94054090 instead of handling equipment. It found that the winches required compulsory registration with BIS but remanded the matter due to the lack of specifying the applicable Indian Standard. The issue of confiscation and penalty on the importer was also remanded for reconsideration, as misclassification alone did not constitute misdeclaration. The appeal was disposed of with directions for the original authority to reassess the classification and compliance issues within three months. en-us Fri, 12 Feb 2021 00:00:00 +0530 Mon, 15 Feb 2021 13:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404073 The tribunal upheld the classification of imported winches as lighting fixtures under heading 94054090 instead of handling equipment. It found that the winches required compulsory registration with BIS but remanded the matter due to the lack of specifying the applicable Indian Standard. The issue of confiscation and penalty on the importer was also remanded for reconsideration, as misclassification alone did not constitute misdeclaration. The appeal was disposed of with directions for the original authority to reassess the classification and compliance issues within three months. Case-Laws Customs Fri, 12 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404073