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2018 (2) TMI 1269 - AT - CustomsClassification of imported goods - projectors of a kind which are principally used in an Automatic Data Processing System - While the appellant claims that the projectors imported by it were principally used in an Automatic Data Processing System (ADPS for short, which usually refers to computers) and are thus entitled for exemption, the Revenues case is that the projectors are equally usable in ADP systems as well as with Non-ADP equipments such as DVD Players, Set Top Boxes etc. and thus fall under the residuary heading 85296900 to which the exemption does not apply - whether the projectors imported by the appellant during the period November 2014 November 2016 were entitled for the benefit of Notification No.4/2005-Cus dated1.3.2005 (at Sr. No.17) which grants full exemption from payment of Basic Customs Duty to all goods falling under heading 85286100 of the Customs Tariff? Held that: - specific technical differences between projectors of a kind used with ADPS and those used principally with non-ADPS equipment was explained before the Commissioner and brochures containing technical specifications of projectors of these two different kinds were also placed before him in a 99 page compilation - Since the appellant had made categorical assertions about the technical differences and had also backed them up by producing brochures of different manufacturers, the Commissioner was to deal with this crucial submission. The appellant had adequately discharged the initial burden of proof which lay upon it. The burden of proof then shifted upon the Revenue to prove that the technical differences cited were either irrelevant or non-existent. No such attempt has been made by the revenue either in the Show Cause Notice or in the impugned order - the revenue has failed to produce any evidence to rebut the appellants contention or to disprove the evidence produced by the appellant. The evidence on record establishes that the initial burden which lay upon the importer-appellant for claiming the benefit of an Exemption Notification has been adequately discharged by it. The Revenue has not been able to discharge its burden of disproving or rebutting the evidence placed by the appellant-importer. As such, the findings of the Commissioner in the order on the issue of classification cannot be sustained. Extended period of limitation - Held that: - It is a settled law that any statutory amendment is prospective in its operation unless it is specifically declared to have retrospective operation. The Finance Act, 2016 does not contain any provision according to a retrospective operation to the said Act. As such, demands which had already become irrecoverable as on 13.5.2015 could not, by virtue of the amendment with effect from 14.5.2016 get resurrected or revived - the demand for the period prior to 13.5.2015 was barred by limitation. Appeal allowed - decided in favor of appellant.
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