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Issues: Classification of imported goods under Customs Tariff Heading 91.07 or CTH 8450.90, Confiscation and penalty for non-possession of specific import license.
Classification of Goods: The case involved the classification of imported timer switches for washing machines under Customs Tariff Heading 91.07 or CTH 8450.90. The importers claimed the goods should be classified as parts of washing machines under CTH 8450.90. The Tribunal had previously decided in the importer's own case that the goods should be classified under 8450.90 as parts of washing machines, not under Customs Tariff Heading 91.07, which covers "time switches with clock or watch movement." The Tribunal found that the goods in question were simple timers and not time switches with watch or clock movements. Therefore, the Tribunal upheld the classification under 8450.90, as per the previous order, and rejected the Revenue's challenge. The impugned order was upheld based on the previous classification decision. Confiscation and Penalty: The Revenue contended that the goods should have been confiscated, and a penalty imposed due to non-possession of a specific import license required for clearance. The adjudicating authority had directed the release of the goods with a caution to produce the import license for the next consignment. However, the Tribunal found that since the classification of the goods had been decided in favor of the importers in a previous order, there were no grounds for interference with the impugned order. As a result, the Tribunal upheld the original order and rejected the appeal, indicating that confiscation and penalty were not warranted in this case. In conclusion, the Appellate Tribunal CESTAT, Mumbai, in the judgment, resolved the issue of the classification of imported timer switches for washing machines under Customs Tariff Heading 91.07 or CTH 8450.90. The Tribunal upheld the classification under 8450.90 as parts of washing machines based on a previous order in the importer's own case. Additionally, the Tribunal rejected the Revenue's challenge for confiscation and penalty, as the previous classification decision favored the importers, and there were no grounds for interference with the impugned order.
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