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Issues: Classification of imported goods under Customs Tariff Headings 3919.90 and 3926.90, requirement of special import license, confiscation of goods, imposition of fine and penalty.
In this case, the appellants imported self-adhesive reflective film and classified it under Customs Tariff Heading 3919.90, seeking clearance under OGL. The department contended that the goods should be classified under Heading 3926.90 and required a special import license under ITC (HS) Exim Code 39269009.20. The goods were confiscated due to the absence of a license, with an option for redemption on payment of a fine and penalty. The Commissioner (Appeals) upheld the decision, leading to the appeal before the Tribunal. The Tribunal analyzed the nature of the imported goods, which were self-adhesive film in jumbo rolls with metallic pieces for light reflection, intended for use in the importer's plant. It was determined that Heading 39.19 covering self-adhesive plastic films was the appropriate classification, as opposed to the residuary entry of Heading 39.26. The Tribunal emphasized that the classification should be based on the goods as presented for assessment, which in this case were plastic films falling under CTH 3919.90. The Commissioner's finding that the goods did not qualify as self-adhesive film due to lack of permanent tackiness on all sides was deemed unsupported by evidence. Consequently, the Tribunal held that the goods should be classified under Customs Tariff Heading 3919.90, allowing clearance under OGL. The impugned order was set aside, and the appeal was allowed, overturning the confiscation and penalties imposed on the importers.
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