https://www.taxtmi.com/caselaws?id=773167 CESTAT Bangalore held that imported Architectural Gypsum Moulding products were correctly classifiable under CTH 6809 9000 as articles of plaster, not under CTH 2520 2090. The appellant deliberately mis-declared classification to avail exemption under Notification 12/2012, which was unavailable for products under Chapter 68. The tribunal confirmed duty demand with interest and penalty under Section 114A against the importer, but set aside penalty under Section 114AA on the customs broker, finding no evidence of the broker's involvement in mis-declaration. en-us Wed, 04 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773167 CESTAT Bangalore held that imported Architectural Gypsum Moulding products were correctly classifiable under CTH 6809 9000 as articles of plaster, not under CTH 2520 2090. The appellant deliberately mis-declared classification to avail exemption under Notification 12/2012, which was unavailable for products under Chapter 68. The tribunal confirmed duty demand with interest and penalty under Section 114A against the importer, but set aside penalty under Section 114AA on the customs broker, finding no evidence of the broker's involvement in mis-declaration. Case-Laws Customs Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773167