No Penalty Imposed for Misclassification of Water Filter Components; No Deliberate Misdeclaration Found u/s 114A.

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....Levy of penalty - Benefit of CVD exemption - Since appellants have clearly and correctly described the imported goods as part of water filter, the error in claiming the benefit of wrong exemption notification cannot be act of deliberate misdeclaration - No penalty u/s 114A.....