2024 (11) TMI 1362 - SCH - Customs

Classification of imported goods - Binding Material Parts for Brake disc brake pads tool for mould etc . - to be classified under CTH 38249090 / 38247900 or CTH 68138900? - benefit of N/N. 152/2009-Cus. dated 31.12.2009 and also N/N. 50/2017-Cus. dated 30.06.2017 - invocation of Extended Period of limitation. As decided by CESTAT 2024 (10) TMI 17 - CESTAT CHENNAI Respondent s classification of the impugned goods under Chapter Heading 3824 9090/3824 7900 is rejected and the department s classification under CTH 6813 8900 is upheld. Consequently the appellant is not eligible for the benefit of the Notification No. 50/2017-Cus. dated 30.06.2017 and Notification no.152/2009-Cus dated 31.12.2009. However the demand for the normal period along with interest is only upheld and the demand for the extended period is decided in favour of the Respondent importer - Appeal of Revenue is partly allowed. HELD THAT - After having perused the impugned judgment of the Customs Excise and Service Tax Appellate Tribunal we concur with the findings recorded by the Tribunal. The Appeal is accordingly dismissed.

Summary

The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, dismissing the appeal. The appellant's arguments were considered but not accepted. The case was presided over by Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Augustine George Masih. The legal representatives for the appellant were Dr. S. Muralidhar, Mr. Sudarshan Singh Rawat, Mr. Hari Radhakrishnan, and Ms. Saakshi Singh Rawat.