Cameo Carving Classified as Free Import Under CTH 9601 9090; No Confiscation or Penalty for Worked Coral.

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....Classification - import of Cameo Carving - classified under CTH 9601 9090 or not? - the Carved Shell Articles i.e. Worked Coral has been declared as Free imports, and hence nothing survives in the order passed by the lower authorities - confiscation and penalty set aside - AT....