2005 (7) TMI 449

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....rder per : Chittaranjan Satapathy, Member (T)].  Heard both sides. The adjudicating authority has confiscated the impugned goods but has allowed redemption of the same on a fine of Rs. 1,10,000/- and has also imposed a penalty of Rs. 25,000/-. His findings are as under:- "What has been imported is a bottle with cap and nozzle. As such it would merit classification under the heading of bott....

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....on 112(a) of Customs Act, 62." The lower appellate authority has set aside the order-in-original mainly on the ground that earlier similar goods were classified under sub-heading 3923.90. Hence this appeal by Revenue. 2. We have considered the relative tariff entries and the submissions made. It has been argued by the applicant Commissioner as follows:- "(i) In the present case the it....