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2015 (10) TMI 188 - AT - CustomsClassification of VGA card/TV tuner – Invocation of extended period for imposing demand of duty – Vide impugned order, adjudicating authority classified VGA card/box/TV Tuner imported by appellant falling under CTH 8528 71 00 as reception apparatus for television not designed to incorporate video display as against claim of appellant that same falls under CTH 8473 30 99 as parts/accessories of computer – Consequently, authority confirmed confiscation, penalty and duty demand by invoking extended period of time along with interest thereon – Held that:- show cause notice has been issued after lapse of six months from date of import of impugned goods, and has been issued beyond normal period of limitation – Goods were subjected to first check before they were finally assessed and, therefore, department was fully aware of nature of product imported – Therefore, question of invoking extended period of time would not arise – Clear that there were divergent practices with regard to classification of TV tuners used for ADP machines and, therefore, appellant is right in entertaining bona fide belief that classification of goods imported by them could be under CTH 8473 30 99 – In said circumstances, bona fide of belief entertained by appellant cannot be questioned at all –Consequently, entire demand and consequent liability are not legally sustainable and is set aside – Decided in favour of Assesse.
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