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of <h1>Appellate tribunal upholds appellant's genuine belief, exempts computer stationery from duty under Heading 4820.90.</h1> <h3>GANESH COMPUTER FORMS PVT. LTD. Versus COMMISSIONER OF C. EX., VADODARA</h3> The appellate tribunal allowed the appeal, finding that the appellant's belief in the exemption of computer stationery from duty was bona fide and ... Classification - Demand - Limitation The appellate tribunal allowed the appeal as the appellant had a bona fide belief that the computer stationery was exempt from duty under Heading 4820.90. The extended period for demanding duty was not applicable as the appellant's belief was reasonable. The order imposing duty and penalty was set aside.
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