https://www.taxtmi.com/caselaws?id=54043 Brass cups, shields, medals and trophies were held classifiable under Heading 7419.99 as other articles of copper, because they are not themselves articles or equipment for physical exercise, sports or outdoor games under Heading 9506.00. On the penalty issue, the dispute concerned a pure classification question, so imposition of penalty on the firm and partner was not justified. The penalties were therefore set aside, while the classification adopted by the Revenue was upheld, giving the assessees only partial relief. en-us Thu, 12 May 2005 00:00:00 +0530 Sat, 16 Oct 2010 15:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54043 Brass cups, shields, medals and trophies were held classifiable under Heading 7419.99 as other articles of copper, because they are not themselves articles or equipment for physical exercise, sports or outdoor games under Heading 9506.00. On the penalty issue, the dispute concerned a pure classification question, so imposition of penalty on the firm and partner was not justified. The penalties were therefore set aside, while the classification adopted by the Revenue was upheld, giving the assessees only partial relief. Case-Laws Central Excise Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54043