2024 (2) TMI 1318

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....ntendent ( Authorized Representative ) for the Respondent ORDER RAJU Polycab-wires are in appeal against rejection of declared classification. 2. Learned counsel for the appellant submits that the appellants had declared that they had imported rods. The documents filed by them described that the goods are in the form of coil. Learned Counsel for the appellant is not pressing on the ground of ....

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....rted are in coil form and the same are also mentioned in import related documents i.e. foreign suppliers invoice, Certificate of Origin etc. the said goods are correctly classifiable under Tariff item 74081190." 2. He pointed out that they are entitled to relief from penalty as there was no intention to evade in any manner. The appellant has also paid penalty. They are seeking relief in respect ....

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....uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or po....

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....ts, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (includin....