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2020 (12) TMI 200 - AT - CustomsClassification of imported goods - ‘catalytic converter assembly’ which is attached with an inlet and an outlet pipe - classified under tariff item 8421 3990 or not - benefit of concessional rate of duty - extended period of limitation - HELD THAT:- As per the impugned Notification, the concessional rate of duty is for a particular item/goods; a perusal of the Bills-of-Entry placed along with the Appeal Memorandum reflects ‘piece price’ for the relevant item under ‘description’ column which would only mean that the price charged was for the described assembly and other than this, we do not see any breakup and nor is it relevant for us now. Further, we also do not dispute the classification of the disputed item under CTH 8421 duly supported by GIR 2 (b), but however, mere classification ipso facto does not decide the eligibility or otherwise to a beneficial Notification since Notification No. 21/2002(supra) does not grant concession based on a mere classification, rather on individual items. A perusal of the Show Cause Notice reveals that the DRI had entertained a doubt that the appellant was claiming ineligible concession of duty under Customs Notification No. 21/2002 dated 01.03.2002. In this background, the Revenue considered Bills-of-Entry No. 5747602, 5747715 and 5749760 all dated 17.01.2012 and conducted a thorough verification of the goods described in the above Bills-of-Entry. These are the invoices furnished by the appellant. From the Bills-of-Entry it is seen that for the goods imported and declared as “Catalytic Converter Asy” vide said three Bills-of-Entry all dated 17.01.2012, the appellant has claimed benefit of concessional rate of duty vide Notification ibid. and has paid Basic Customs Duty at 5% as against tariff rate of 7.5% Basic Customs Duty: the benefit is apparently claimed on the amount reflected which represents the cumulative value for “Catalytic Converter Asy”. Extended period of limitation - HELD THAT:- The appellant has wilfully suppressed as well as mis-stated the actual/complete description of the impugned goods under import, etc., thereby claiming the benefit of concessional rate of duty, to justify the invoking of extended period of limitation in terms of Section 28 (1) / 28 (4) of the Customs Act, 1962, as applicable during the period. Matter remitted back to the file of the Original Authority to pass a de novo Order-in-Original, giving a logical finding on the allegations raised in the Show Cause Notice after considering the plea of the appellant, on merits - appeal is treated as partly allowed by way of remand on merits, but however, partly dismissed on the ground of limitation.
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