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2014 (10) TMI 838 - SCH - CustomsImport of goods for manufacture of specified goods - Denial of concessional rate of duty under exemption Notification No. 25/99-Customs, dated 28-2-1999 (S. Nos. 17 & 54 of Part A of the Notification) - Demand for subsequent period where SCN has been issued under the provisions of Customs - Supreme Court after hearing the parties declined to interfere with the impugned order due to low tax effect, leaving the questions of law open - This appeal was filed by the assessee against the decision of Tribunal [2014 (12) TMI 116 - CESTAT NEW DELHI]; wherein Tribunal held that For the period after amendment to the notification vide amending Notifications No. 26/2002 w.e.f. 1-3-2002 and specifically vide No. 9/2004-Cus., dated 8-1-2004 in the impugned notification, Ferrites are to be held as distinct and different from the Soft (Pre Calcined) Ferrite Powder and Parts. - Demand for differential duty of customs for the normal period of limitation for Appeal No. E/334/2008 is recoverable from the assessee.
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