Tribunal Overturns Penalty on Surgical Microscope Import; Confirms Duty of Correct Classification by Department.

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....The appellant had correctly declared the description of the imported goods as "Surgical Microscope for Neurosurgery - Zeiss OPMI Pentero with accessories" in the Bill of Entry, claiming classification under CTH 90189099 and availing concessional duty benefits. The Department initially accepted the classification but later concluded that the correct classification was CTH 90118000. The Tribunal consistently holds that when the description of goods is correctly disclosed in the Bill of Entry and relevant technical documents, imposition of penalty u/s 114A cannot be sustained. Citing the case of HIKOKI POWER TOOLS INDIA PVT LTD, the Tribunal observed that once the catalogue is submitted during assessment, it is the Department's responsibility .........