https://www.taxtmi.com/caselaws?id=772498 CESTAT Mumbai ruled on differential duty demand for inkjet printers classified under tariff items 8443250 versus 8443910. The tribunal found both classifications had merit under HSN, but applied the "tie breaker" rule favoring the later entry (8443910), requiring duty differential payment. However, since both classifications were valid and no misdeclaration occurred, confiscation under section 111 and penalty under section 112 of Customs Act were set aside. Appeal allowed. en-us Mon, 02 Jun 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772498 CESTAT Mumbai ruled on differential duty demand for inkjet printers classified under tariff items 8443250 versus 8443910. The tribunal found both classifications had merit under HSN, but applied the "tie breaker" rule favoring the later entry (8443910), requiring duty differential payment. However, since both classifications were valid and no misdeclaration occurred, confiscation under section 111 and penalty under section 112 of Customs Act were set aside. Appeal allowed. Case-Laws Customs Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772498