Home Case Index All Cases Customs Customs + AT Customs - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 75 - AT - CustomsClassification of imported goods - Calcium Carbonate - classified under CTH 2530.90 or under CTH 3824.90? - time bar - Held that: - the issue is squarely covered by the tribunal decision in case of Gulshan Sugar & Chemicals Works [1998 (12) TMI 541 - CEGAT, NEW DELHI] wherein the same goods was held to be classified under CTH 38.24 - the goods “coated calcium carbonate" is classifiable under Chapter 3824.90. Extended period of limitation - Held that: - when the matter was under dispute, appellant changed the description in the Bill of Entry. They, earlier were declaring as "coated calcium carbonate' but subsequently in the Bill of Entry of the relevant period, they have ignored the word "coated". This shows clear intention of the appellant that they intentionally suppressed the correct description of the goods to mislead the department - there is suppression of facts on the part of the appellant therefore the demand for longer period was rightly confirmed. Appeal dismissed - decided against appellant.
|