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CESTAT determined classification disputes regarding collar bands, chest bands, printed fabric folders and swatch cards. The tribunal held collar/chest bands were correctly classified under CETSH 48185000 as apparel accessories attracting 16% duty. Printed fabric folders/swatch cards were found classifiable under CETSH 49011020, rejecting classification under CETSH 48203000 for stationery items. On limitation, the tribunal ruled no willful suppression existed when appellant adopted similar classification in absence of specific provisions. Following Supreme Court precedent requiring willful intent for extended limitation, CESTAT set aside the demand as time-barred since evidence failed to establish deliberate evasion. Appeal allowed with entire demand held barred by limitation.
CESTAT determined classification disputes regarding collar bands, chest bands, printed fabric folders and swatch cards. The tribunal held collar/chest bands were correctly classified under CETSH 48185000 as apparel accessories attracting 16% duty. Printed fabric folders/swatch cards were found classifiable under CETSH 49011020, rejecting classification under CETSH 48203000 for stationery items. On limitation, the tribunal ruled no willful suppression existed when appellant adopted similar classification in absence of specific provisions. Following Supreme Court precedent requiring willful intent for extended limitation, CESTAT set aside the demand as time-barred since evidence failed to establish deliberate evasion. Appeal allowed with entire demand held barred by limitation.
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