Appeal dismissed: classification under Chapter 86 upheld; show cause notice time-barred as extended limitation period inapplicable

SC dismissed the appeal and declined to interfere with the CESTAT order upholding classification of the imported goods under Chapter 86 rather than CTH 8709 1100. The Court held the extended period of limitation was not invokable; the show cause notice was time-barred. Consequently the CESTAT's decision was sustained and the challenge to the classification and assessment was rejected.

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"Delay condoned." The court noted that the "show cause notice was barred by time" and, for that reason, declined to interfere with the impugned order of the Customs, Excise and Service Tax Appellate Tribunal, Kolkata ("CESTAT"). The appeal was dismissed, with the court stating: "The appeal is, accordingly, dismissed leaving the question of law open." Pending applications were disposed of. The decision is narrowly framed on procedural limitation (time-bar of the show cause notice) rather than on the substantive merits, preserving the unresolved legal question for future adjudication.

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