https://www.taxtmi.com/caselaws?id=53874 Penalty under Rule 173Q was not sustainable where the assessee initially claimed one tariff classification and later revised it during departmental scrutiny. The mere alteration of the declared heading did not, by itself, establish culpable conduct or justify penal action, particularly when the classification dispute itself was not pressed. In the absence of further aggravating circumstances showing deliberate wrongdoing, an incorrect classification claim in the declaration was held insufficient to attract penalty. The penalty was therefore set aside. en-us Mon, 14 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 16:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53874 Penalty under Rule 173Q was not sustainable where the assessee initially claimed one tariff classification and later revised it during departmental scrutiny. The mere alteration of the declared heading did not, by itself, establish culpable conduct or justify penal action, particularly when the classification dispute itself was not pressed. In the absence of further aggravating circumstances showing deliberate wrongdoing, an incorrect classification claim in the declaration was held insufficient to attract penalty. The penalty was therefore set aside. Case-Laws Central Excise Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53874