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2014 (4) TMI 58 - CESTAT NEW DELHIWaiver of pre-deposit - Classification dispute - import of various information technology goods including Facsimile machines - extended period of limitation - Held that:- the present case is the one where there was no clarification on the issue of classification and benefit of exemption notification and that it is not a case where the appellant had misdeclared the goods, it would not be appropriate to invoke extended period. In a similar case, but relating to printers, the CBEC had to examine the matter and come out with CBEC Circular No. 11/2008-Customs, dated 1.7.2008. The instant case appear to be equally complex and it appear to me that there was no clarity, whatsoever, on the classification aspect, either to the Department or to the appellants. I find that in the instant case, the show Cause notice was issued on 17.01.2012 in respect of demand for the period from 27.01.2007 to 25.05.2009, as per the Annexure A attached to the SCN. The SCN as well as the impugned order do not elaborate as to why there was willful suppression or fraud except that in the impugned order, it is stated that the appellant had suppressed the full details of Fax machine and claimed specific tariff heading provided for Fax machine capable for connecting to an ADP machine or to a network. No other evidence is on record to support the ground of suppression - Prima facie demand is barred by limitation - stay granted.
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