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2018 (4) TMI 1344 - AT - CustomsClassification of ‘billiards cloth’ - whether classified under heading number 5112 1930 and 5112 3030 or under heading number 9504 9090 of the First Schedule to the Customs Tariff Act, 1975? - Held that: - We have no reason to misdoubt the claim of the appellant that cloth for use on billiard tables may be of the same material but, in the absence of presentation in ‘made to measure’ form or for direct use on billiard tables, find ourselves unable to accept the proposition that intended use should be inferred from the declaration. The samples are established to be composed of fabric or fabric mixtures and no different from imports of textile fabric for other uses. - no reason to discard the re-classification of the goods under chapter 51 Extended period of limitation - Held that: - The earlier bills of entry had been filed on 10th February 2006, 4th July 2006 and 10th May 2007 whereas the show cause notice was issued on 8th November 2007 which is clearly beyond the normal period of limitation. Penalty - confiscation - Held that: - without the taint of misdeclaration on the part of the importer, the goods are not liable for confiscation, under section 111 of Central Excise Act, 1962, and, therefore, penalty under section 112 of the Customs Act, 1962 does not also lie. Appeal allowed in part.
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