2002 (10) TMI 590 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled on the classification of imported goods declared as "Kitchen Hoods, Depolluter." The goods were classified under sub-heading 8414.60 as ventilating or recycling hoods, not under heading 8421.39 as claimed by the importer. The goods were confiscated under Section 111(d) of the Customs Act, with an option for redemption by paying a reduced fine of Rs. 3 lakhs instead of the initial Rs. 27,82,460. The appeal was partly allowed with the fine reduction.