Appeal dismissed: Waksol imports classified under CTH 2712 as wax-paraffin mixtures, not under CTH 3404/3405 SC dismissed the appeal, upholding the tribunal's finding that the imported Waksol products are classifiable under Customs Tariff Heading 2712 as mixtures ...
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Appeal dismissed: Waksol imports classified under CTH 2712 as wax-paraffin mixtures, not under CTH 3404/3405
SC dismissed the appeal, upholding the tribunal's finding that the imported Waksol products are classifiable under Customs Tariff Heading 2712 as mixtures of wax with paraffins rather than under headings 3404 or 3405. The court found no error in the impugned order and rejected the revenue's contention invoking the extended period of limitation; consequential duty demands premised on classification under CTH 3404/3405 were not sustainable.
"Delay condoned." The Court noted the matter was "Heard." It "perused the impugned order passed by the Custom Excise & Service Tax Appellate Tribunal" and held, "We do not find any error in the impugned order." On that basis the appeals were dismissed. All pending applications, if any, "shall stand disposed of." The decision affirms the Tribunal's order without disturbing its findings or remit, and concludes the review on procedural and substantive grounds reflected in the impugned order.
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