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2018 (3) TMI 1501 - AT - CustomsClassification of imported goods - Bentonite Clay - classified under CTH 38029019 or under CTH 250810? - Held that: - even if the Revenue’s stand that the goods in question are ‘Activated Bentonite’ is accepted even then the same has to be held as classifiable under CTH 250810 till the period 31.12.2006, as held by the Tribunal in the case of Komal Trading Co. v. CC [2014 (5) TMI 754 - CESTAT MUMBAI], where it was held that for the period prior to 1-2-2003 and from 1-1-2007 onwards, when there is no specific inclusion, in view of Note 1 to Chapter 25 which excludes products whose structure has undergone a change, the said product merits classification under CTH 3802 90 19. The issue was not free from doubt and was the subject matter of litigation before the Tribunal, in which no malafide can be attributed to the assessee. Otherwise also the goods were cleared by the Customs authorities after examination, in which case appellant cannot be held guilty of any suppression. Appeal allowed - decided in favor of appellant.
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