https://www.taxtmi.com/caselaws?id=301957 A notification entry that separately refers to "machinery used for the production of a commodity" operates as an independent exemption category, so omission of a specific tariff sub-heading does not deny concessional duty where the imported plant answers that description. On confiscation, the absence of misdeclaration and mala fides meant confiscation under Section 111(m) of the Customs Act could not be sustained. Confiscation under Section 111(d) was maintained on the import policy issue, but the redemption fine had to be reduced because the relevant excess value was lower than assumed. The assessee thus obtained duty relief and a reduced fine. en-us Fri, 08 Dec 2000 00:00:00 +0530 Thu, 28 Apr 2022 14:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301957 A notification entry that separately refers to "machinery used for the production of a commodity" operates as an independent exemption category, so omission of a specific tariff sub-heading does not deny concessional duty where the imported plant answers that description. On confiscation, the absence of misdeclaration and mala fides meant confiscation under Section 111(m) of the Customs Act could not be sustained. Confiscation under Section 111(d) was maintained on the import policy issue, but the redemption fine had to be reduced because the relevant excess value was lower than assumed. The assessee thus obtained duty relief and a reduced fine. Case-Laws Customs Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301957