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of <h1>Import of cobalt metal powder: Duty demand barred by limitation, impugned order set aside.</h1> <h3>RAPICUT CARBIDES LTD. Versus COMMISSIONER OF CUS. & C. EX., VADODARA</h3> The Tribunal allowed the appeal in a case concerning the import of cobalt metal powder, finding the demand for duty and penalty by the Commissioner barred ... Demand - Limitation The case involved the import of cobalt metal powder with a claim for duty exemption. The Commissioner demanded duty and penalty, alleging misdeclaration. The Tribunal found inconsistency in the classification of the material as unalloyed or unwrought cobalt. The goods had been previously assessed as unalloyed and entitled to exemption, making the demand barred by limitation. The appeal was allowed, and the impugned order was set aside.
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