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The appellant imported goods declared as Rutile Sand/Rutile and claimed classification under Heading 26.14 of Customs Tariff, availing exemption from CVD under N/N. 4/2006-CE. The goods contained 90-96% Titanium Dioxide as per test reports. Customs authorities examined documents like invoices, packing lists, test certificates and allowed exemption after assessment from 2007-2012. Invoking extended period of limitation for differential duty demands along with interest was held unsustainable as the appellant made correct declarations at import. The Tribunal allowed the appeal in part.
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