1999 (2) TMI 224 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled on the classification of imported industrial razor blades. The Assistant Collector reclassified the goods under Heading 8212 and ordered confiscation, but the Collector of Customs (Appeals) allowed the appeal with the condition of executing an end-use bond. The Tribunal modified the order, stating that an end-use certificate suffices without the need for a bond if fines and penalties have already been paid.