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2009 (5) TMI 446 - AT - CustomsClassification- Notification No. 21.2002-Cus.-Limitation- The appellants are manufacturing PCO Call Monitors using WISMO Modules and the PCO Call Monitors have been assessed to Central Excise Duty by classifying them under Heading 84702000 of the Central Excise Tariff, which is not in dispute. Therefore, the WISMO Modules imported by the appellants are admittedly used as ‘Parts’ in the manufacture of the same and are duly classifiable under Heading 8473 of the Customs Tariff. During the year 2002 to 2004, the appellants classified the item under 8473. In their first import of the impugned goods, they classified the items under 8529 as ‘Parts of Cellular phones’. But the Customs authorities revised the classification from 8529 to 8473 as Parts of PCO Call Monitor and assessed to duty accordingly. Held that- classifiable under Tariff item 8529 90 90 ibid and not under heading 85.17 ibid which relates to line telegraphy. Benefit of concessional rate of duty under Notification No. 21.2002-Cus. is available. for the extended period department itself unsure of classification and advising assessee at different time to classify impugned goods under different headings, thus invocation of extended period found to be improper u/s 28 of Custom Act, 1962.
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