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Issues: Classification of imported goods under Chapter Heading 4908.10 or 4809.90, Requirement of a specific license for imported goods.
Classification Issue: The appellants imported goods declared as DECALCOMANIA PAPERS under Chapter Heading 4908.10, but the Department argued for classification under 4809.90. The dispute arose as the imported items lacked visible printing, a requirement under 4908.10. The appellants contended that the goods were similar to previously imported ones classified under 4908.10. However, the tribunal found no evidence of visible or invisible printing on the imported goods, leading to classification under 4809.90. License Requirement Issue: The Department raised concerns about the need for a specific license for the imported goods, which the appellants claimed were covered under Open General License (OGL). The tribunal examined the Import Export Policy for the relevant period and found that the goods did not fall under OGL provisions. As the appellants failed to provide substantial evidence supporting their claim, and some products under 4809.90 required a license, the tribunal concluded that a license was indeed necessary. Consequently, the confiscation of goods and imposition of penalty were deemed lawful. Final Decision: While upholding the impugned order on classification and license requirements, the tribunal acknowledged the similarity between the current and previously imported goods. As a result, the redemption fine and penalty were reduced due to the consistency in goods classification in earlier consignments. The redemption fine was reduced to Rs. One lakh and the penalty to Rs. 50,000. Ultimately, the appeal was disposed of with modifications to the penalties but maintaining the overall decision.
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