https://www.taxtmi.com/caselaws?id=756627 CESTAT Mumbai classified imported medical grade monitors under heading 8529 of Customs Tariff Act, 1975 rather than heading 9018, finding monitors of every kind are covered under heading 8528 which comprises comprehensive tariff lines including the disputed goods. The tribunal held that heading 8528 was not residual and was more specific than the medical instruments heading claimed by appellant. However, CESTAT remanded the penalty proceedings under section 114A of Customs Act, 1962 back to original authority, noting absence of specific findings on misdeclaration or willful misstatement with intent to evade duty payment. en-us Mon, 05 Aug 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756627 CESTAT Mumbai classified imported medical grade monitors under heading 8529 of Customs Tariff Act, 1975 rather than heading 9018, finding monitors of every kind are covered under heading 8528 which comprises comprehensive tariff lines including the disputed goods. The tribunal held that heading 8528 was not residual and was more specific than the medical instruments heading claimed by appellant. However, CESTAT remanded the penalty proceedings under section 114A of Customs Act, 1962 back to original authority, noting absence of specific findings on misdeclaration or willful misstatement with intent to evade duty payment. Case-Laws Customs Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756627