1996 (3) TMI 191

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....P. Singh, JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - The appellant had imported certain printed material designs and drawings for clearing of which they filed a Bill of Entry indicating the classification of the goods under Tariff Heading 4906.00 with benefit of full exemption from duty. A show cause notice was issued to them for classifying the goods under 4911.99....

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....al Representative supported the impugned order. The appellants had deliberately claimed an inadmissible classification and exemption. A large amount of duty is involved and has been confirmed in the order. The classification ordered is correct which is in line with the order of the Tribunal in similar cases. He referred to the decision in Tractors & Farm Equipment Ltd. v. Collector of Customs, Mad....

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....ription of the goods in the Bill of Entry was Printed Matter, Designs and Drawings for efficient treatment plant. The classification adopted by the Department did not lead to any amendment of the declaration as a result of the examination of the goods but only the Tariff classification. It is clear that for the same description of the goods, the appellants had claimed one classification while the ....