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Issues: Classification of imported goods under Chapter Heading 44.08 or 44.20 of the Customs Tariff.
In this case, the appellant imported a consignment of veneer strips, squares, wood veneer stickers, and curved veneer strips, among other items, valued at Rs. 93,803. The dispute centered around the classification of the imported goods. The appellant argued that the goods should be classified under Chapter Heading 44.08 as veneer sheets, while the department contended they should fall under Chapter Heading 44.20 of the Customs Tariff, which would render them prohibited under the prevailing ITC Policy. The learned Advocate representing the appellant contended that the imported goods were not in a finished form to be considered articles of wood but were strips of a specific thickness, thus classifiable under Heading 44.08. The lower authorities, however, including the original adjudicating authority and the Commissioner, determined that the goods should be classified under ICT 4420.90. They observed that the goods, described as marquetry with ornamental designs for decoration purposes, were fully finished and had acquired the characteristics of articles of wood. The Commissioner noted that these goods were marketable as consumer goods directly usable for satisfying human needs. Upon hearing both sides, the Appellate Tribunal noted that the lower authorities had examined the goods thoroughly before making their decisions. They concurred with the lower appellate authority's conclusion that the imported goods should indeed be classified as articles of wood under 4420.90 of the ICT. The Tribunal rejected the appellant's argument that the goods should be classified as veneer sheets requiring further processing before consumer use, emphasizing that the form in which the goods were imported did not align with being classified as veneer strips under Chapter Heading 44.08. Consequently, the Tribunal upheld the confiscation of the goods by the lower authority but reduced the redemption fine to Rs. 14,000 and the penalty to Rs. 2,500, considering the circumstances of the case.
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