Home Case Index All Cases Customs Customs + AT Customs - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1192 - AT - CustomsClassification of imported goods - sulphur analyser - classified under CTH 9022.19 of the First Schedule to the CTA, 1975 or under CTH 9027.80 - demand of differential duty alongwith interest - Held that: - It is pertinent to note that reclassification of the item has taken place in June 2001 and, that too, following discussion in a Tariff Conference in June 2001 which was communicated in September 2001. That any doubt regarding classification had to be placed before the Tariff conference itself evinces the prevailing uncertainty on the duty liability of the said goods. Consequently, invoking of the extended period for the recovery of duty is not tenable - appeal dismissed - decided against Revenue.
|