The case involved a dispute over the classification of 'KARA'...

The case involved a dispute over the classification of "KARA" brand wet wipes under two different tariff items. The issue of time limitation was raised, with the appellant arguing that there was no suppression of facts as they had declared the classification and exemption notification for their product. The tribunal found in favor of the appellant, stating that there was no intent to evade duty and no suppression of facts. The demand for the extended period was set aside, and the penalty for the normal period was also waived. The appellant was directed to file a refund application for the excess amount paid, which would be adjusted against the re-quantified demand. The decision was supported by relevant case law, including a Supreme Court ruling. The appeal was allowed in part.

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