2015 (12) TMI 1145

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.... Shri J.S. Sanghvi, Consultant, for the Respondent. ORDER The Revenue is in appeal against the impugned order on dropping redemption fine and penalty imposed on the respondent. 2. Brief facts of the case are that the respondents filed a shipping bill for export of goods namely Brass Builder Hardware (Brass Nuts) classifying the same under CTH 8302 1010. The goods were examined by th....

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....goods are liable for confiscation and consequently redemption fine and penalty is imposable. 5. The learned Consultant submits that the respondent has shown the description of the goods as Brass Builder Hardware and thereafter they have given the description as "nuts and its specification". Though the respondent has classified the goods under CH 8302, later-on they classified the goods cor....