Mere wrong classification doesn’t amount to mis-declaration/ mis-statement

Midas Fertchem Impex Pvt Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that wrong classification of goods or claiming of ineligible exemption notification doesn’t amount to mis-declaration or mis-statement. Facts- These appeals arise out of two impugned orders and are on the same issue of classification of the goods described as “0.1 percent natural brassinolide fertiliser” and classified under Customs Tariff Heading 3101 00 99, 3105 10 00 and 3105 90 90 by the appellants and which is classifiable under CTH 3808 93 40 according to the Department. Conclusion- ...