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2017 (3) TMI 1011 - AT - CustomsClassification of imported goods - Tylosin Phosphate Powder (Poultry feed) - classified under CTH 23099010 or under CTH 29419090? - whether appellant had mis-declared the imported goods Tylosin Phosphate Powder (Poultry feed) during the period i.e. 21.06.2000 to 05.07.2005 or otherwise? - time limitation - Held that: - the imported goods would merit classification under CTH 2309 as the decision of the Tribunal in the case of Venky's India Ltd. [2000 (11) TMI 967 - CEGAT, MUMBAI] it was held that the product Tylosin Phosphate Powder (Poultry feed) would fall under CTH 2309. Extended period of limitation - Held that: - no malafide intention can be attributed to such a view as to classification of goods - appellant had only declared the description of item declared as Tylosin Phosphate Powder on the Bill of Entry as per the documents received by them from the supplier and classified the Heading as understood by them, if Revenue had a dispute on the said CTH, they could have changed the same when the said Bills of Entry were filed for assessment by the Proper Officer. As there was no change in classification as claim by appellant, now revenue cannot say there was intention to evade CVD by way of mis-declaration - extended period of limitation not invocable. Appeal allowed - decided in favor of appellant.
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