2003 (5) TMI 367 - AT - Customs

Summary

The case involved a dispute over the classification of Rovimix B2 80 SD imported by the applicant. The duty and penalty were imposed based on the classification under Heading 29.36 of the Customs Tariff, which the applicant contested, claiming it should be classified under Heading 23.02 as a preparation for animal feeding. The Commissioner (Appeals) did not thoroughly examine the issue, leading to a waiver of the duty and penalty by the tribunal, with recovery stayed.