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CESTAT allowed the appeal regarding classification of imported relays. The tribunal distinguished between CTH 8536 4900 covering simplicitor relays used in telecommunication and signaling apparatus, and CTH 8537 1000 encompassing complex control boards with multiple functions. The imported F650 Feeder Protection and Bay Controller System constituted multifunctional products properly classifiable under CTH 8537 1000, not qualifying for exemption under N/N. 21/2002-Customs which applies only to simple relays. Revenue's invocation of extended limitation period failed as no suppression or misdeclaration occurred when classification was based on expert opinion and technical literature. The demand fell beyond normal limitation period and could not be sustained. The appellant's classification under CTH 8537 1000 was upheld, confirming ineligibility for the customs notification exemption.
CESTAT allowed the appeal regarding classification of imported relays. The tribunal distinguished between CTH 8536 4900 covering simplicitor relays used in telecommunication and signaling apparatus, and CTH 8537 1000 encompassing complex control boards with multiple functions. The imported F650 Feeder Protection and Bay Controller System constituted multifunctional products properly classifiable under CTH 8537 1000, not qualifying for exemption under N/N. 21/2002-Customs which applies only to simple relays. Revenue's invocation of extended limitation period failed as no suppression or misdeclaration occurred when classification was based on expert opinion and technical literature. The demand fell beyond normal limitation period and could not be sustained. The appellant's classification under CTH 8537 1000 was upheld, confirming ineligibility for the customs notification exemption.
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