https://www.taxtmi.com/caselaws?id=759721 Coin blanks manufactured to the mint's precise specifications were treated as having acquired the essential character of articles and were classifiable under Heading 7419, not Heading 7409. For DTA entitlement under paragraph 6.8(a) of the Foreign Trade Policy, copper strips and coin blanks were regarded as similar goods, so DTA clearances were within the export-linked ceiling. Education Cess could not be levied again on the aggregate duty base, as that would amount to repeated levy. Penalty under Rule 25(1) was also unwarranted because the dispute was one of interpretation and the record did not show suppression or intent to evade duty. en-us Fri, 06 Sep 2024 00:00:00 +0530 Mon, 07 Oct 2024 13:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759721 Coin blanks manufactured to the mint's precise specifications were treated as having acquired the essential character of articles and were classifiable under Heading 7419, not Heading 7409. For DTA entitlement under paragraph 6.8(a) of the Foreign Trade Policy, copper strips and coin blanks were regarded as similar goods, so DTA clearances were within the export-linked ceiling. Education Cess could not be levied again on the aggregate duty base, as that would amount to repeated levy. Penalty under Rule 25(1) was also unwarranted because the dispute was one of interpretation and the record did not show suppression or intent to evade duty. Case-Laws Customs Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759721