2001 (10) TMI 987 - AT - Customs

Summary

Appellate Tribunal CEGAT, Mumbai ruled on the classification of imported mouse pads, determining they should be classified under Heading 40.16 instead of 8473.30. The goods required a license for import, which was not produced. The tribunal upheld the classification proposed by the Department but waived the penalty, setting a redemption fine of Rs. 20,000.