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2022 (2) TMI 153 - CESTAT CHENNAIClassification of imported goods - True Beam Linear Accelerator with all accessories and other accessories (apparatus) - whether classifiable under CTH 90229030 along with apparatus as claimed by the importer or the main instrument to be classified under 90221490 as ‘other equipment’ under different heading as proposed by the SCN? - time limitation - this is a case of self assessment or otherwise? - HELD THAT:- The show cause notice alleges that the assessments initially were made by the appellant-importer by wrongly claiming the exemption notification and mis declaring the classification of the goods and therefore extended period is rightly invokable. However, it is a fact that they have filed Bill of Entry on line. However, ongoing through the records of the case, it is evident that the departmental officers have examined and assessed the goods and only after their satisfaction the goods were released and payment was allowed availing the exemption. Therefore, it cannot be said that the assessment initially was done by the importer himself. The argument of the department that this is a case of self-assessment is factually incorrect. Though the appellant-importer has filed the Bill of Entry in the EDI system goods were subjected to open examination and the proper officer has examined the goods and forwarded it to the concerned group for assessment. Under such circumstances, it cannot be said that the Bills of Entry were subjected to self-assessment. This being the case, it is not open for the department to issue show cause notice invoking longer period and that too alleging suppression, misdeclaration etc. with intent to evade payment of duty. Time limitation - HELD THAT:- The importer (appellant) rightly submits that claiming of exemption notification does not tantamount to suppression with intent to evade payment of duty - appeal of importer (filed by Dr. Rai Memorial Cancer Institute) succeeds on the issue of limitation. Appeal allowed - decided in favor of appellant.
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