2004 (3) TMI 650

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....nt. [Order per : Jyoti Balasundaram, Member (J)]. - The Respondents herein imported a consignment of "Pritt Sticks" and sought clearance under special import licence claiming classification under Customs Tariff Heading 3501.90. On examination, the goods were found to be in the form of "Glue Stick" packed in special small plastic containers. It appeared that the goods were prepared glue appropri....

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....ed at Rs. 4 lakhs) on payment of fine of Rs. 4,20,000/- and imposed a penalty of Rs. 60,000/- under Section 112 of the Customs Act, 1962. The Commissioner (Appeals), however, set aside the adjudication order holding that the goods were made of PVC in a plastic container and therefore classifiable under ITC-HS Exim Code 39261009.10 and accepting the special import licence as sufficient for clearanc....