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2024 (2) TMI 572 - CESTAT BANGLOREClassification of imported goods - Huy glass 1105 M-Membrane Bags (Filter Bags) - to be classified under Customs Tariff Heading 5911 9090 or under Customs Tariff Heading 8421? - applicability of limitation applicable under Section 28(1)(a) - HELD THAT:- The articles of glass fibres are excluded from Chapter 59 and 8421 specifically includes air purifiers and therefore, the goods admittedly which are made of 100% glass fibres and which is meant for filtering the gaseous items are rightly classifiable under CTH 8421. Applicability of limitation applicable under Section 28(1)(a) - HELD THAT:- The Commissioner (A) has held that Section 28(1)(a) empowers them to issue notice within one year in the case of Government, any individual, educational, research or charitable institution or hospital. Hence, the appellant being a State Government Undertaking, the notice issued within one year was a valid notice. The appellant is incorporated as a company under the Companies Act, 1956 and though they are State Government Undertaking are incorporated as a company under the Companies Act, 1956. The Hon’ble Kerala High Court in THE FOOD CORPORATION OF INDIA VERSUS THE ANGAMALI MUNICIPALITY AND ORS. [1994 (3) TMI 410 - KERALA HIGH COURT] rejected the claim of FCI that it is not liable to pay tax, the Hon’ble High Court observed But the Act has given the Corporation an individuality, apart from the Government, so that it cannot be equated with the central government though it may be an agency or instrumentality thereof. Considering the fact that the appellant was registered under the Companies Act, 1956, the question of considering as Government undertaking for issuance of notice is rejected - the impugned order is upheld as far as the classification is concerned and rejected on the ground of limitation - Appeal allowed in part.
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