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CESTAT ruled communication modules imported for smart meters are properly classifiable under CTI 8517 70 90 as parts of communication hubs, not under CTI 9028 90 10/90 as parts of electricity/gas meters. While these modules ultimately become part of smart meters, they maintain distinct identity as communication hub components. The tribunal found no suppression of facts by the appellant, making extended limitation period inapplicable. Penalties under sections 114A, 112, and 114AA were set aside as allegations of intentional misclassification were unfounded. The appellant's classification practice was deemed correct and appeal was allowed with duty demand and interest charges nullified.
CESTAT ruled communication modules imported for smart meters are properly classifiable under CTI 8517 70 90 as parts of communication hubs, not under CTI 9028 90 10/90 as parts of electricity/gas meters. While these modules ultimately become part of smart meters, they maintain distinct identity as communication hub components. The tribunal found no suppression of facts by the appellant, making extended limitation period inapplicable. Penalties under sections 114A, 112, and 114AA were set aside as allegations of intentional misclassification were unfounded. The appellant's classification practice was deemed correct and appeal was allowed with duty demand and interest charges nullified.
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