short). The
detention was on account of the mis-classification of the
goods as 'packing material'.
2. The contention raised by the learned ... seen from the returns
filed earlier. The alleged mis-classification occurred
only since the State, from which the materials were
purchased, does not have
Assistant Commissioner, Central Excise, Hubli Division. The issue concerns with mis-classification of unglazed ceramic tiles under Chapter Heading 6906 10 00. Department issued ... assessee viz., M/s. Murudeswara Ceramics Ltd. on the issue of mis-classification of glazed ceramic tiles as unglazed tiles resulting in short-payment
paying the proper electricity duty, on account of wrong meter reading or mis-classification of consumption falling under any particular Part or clause
paying the proper electricity duty, on account of wrong meter reading or mis-classification of consumption falling under any particular Part or clause
that courier service should not be equated with outward freight service. By mis-classification of service, learned Commissioner (Appeals) has caused genuine hardship
present case it is clear case of mis-declaration and as well as mis-classification with view to avail higher rate of drawback. With
classified in the same heading subject to the general provisions regarding the classification of parts (see the General Explanatory Notes to Section XVI). Note ... classification as parts of dairy Machinery. For the reasons stated above and looking to the fact that the issue involves of intended mis-declaration, mis
Notice dated 22-02-2005 was issued to the appellant disputing the classification of the WISMO under CTH 8473 21 00 and proposing that ... penalty under Section 114A of the Customs Act, 1962, for the alleged mis-classification.
1.3. After due process of law, the Commissioner of Customs, Hyderabad
perusal of records, we find that the allegation against the appellant is mis-classification of the product Di-calcium Phosphate for the period June
conducted certain enquiries against the two importers with reference to mis-classification of goods imported by them. The clearance of these goods was handled
