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AGAPPE DIAGNOSTICS LTD. Versus COMMISSIONER OF CUSTOMS, COCHIN-CUS

2015 (3) TMI 1057 - CESTAT BANGALORE

Classification of goods - Classification under Customs Tariff Heading 9018 90 19 or under Customs Tariff Heading 9027 80 90 - Bar of limitation - whether the period of six months, as was available prior to 8-4-2011 would be applicable or the period o .....

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011 shall continue to be governed by the provisions of Section 28 as it stood immediately before receipt of the assent. The language of the said Explanation is unambiguous and clearly stating that all the demands which has arisen before the amended S .....

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are of the view that the demands are barred by limitation - impugned orders are set aside - Decided in favour of assessee. - C/21441 & 21448-21457/2014-DB - Dated:- 31-3-2015 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri G .....

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sue is involved. The appellant imported coagulation analyzer and auto analyzer by classifying the same under Customs Tariff Heading 9018 90 19 and cleared the goods at the rates applicable in terms of the said tariff heading read with Notification No .....

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ow cause notices were issued to the appellants proposing change in classification and consequently confirmation of demands of duties. 2. The appellant during adjudication as also before Commissioner (A) did not contest the classification but sub .....

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ustoms Act were amended w.e.f. 8-4-2011, enlarging the period of limitation from six months to one year as the show cause notices have been issued subsequent to amendment of Section 28. The period of one year would be available to the Revenue. 3.&ems .....

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ould be applicable. Learned advocate has drawn our attention to Explanation 2 to the said Section 28(10) of the Customs Act, 1962. The same reads as under : Explanation 2 : For the removal of doubts, it is hereby declared that any non-levy, shor .....

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