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2024 (2) TMI 1318 - CESTAT AHMEDABADClassification of imported goods - rods or wires - Polycab-wires - Extended Period of limitation - Levy of penalty - HELD THAT:- It is apparent that the appellants have declared in their documents the fact that the goods were imported in the shape of coils. It has been recorded in the Order-In-Original as well reproduced in Counsel's arguments. The only reason for change of classification is the chapter note (d) and (f) of Chapter 74 of Custom Tariff. Thus, it is clear that there was no suppression of any kind and in these circumstances, the invocation of a longer period of limitation cannot be justified. The notice is clearly barred by limitation - The appeal is consequently allowed.
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