2002 (10) TMI 623 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai decided 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 but the redemption fine was reduced to Rs. 3 lakhs from Rs. 27,82,460. The appeal was partly allowed.