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Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Imported charging cases for hearing aids were held classifiable as parts and accessories of hearing aids under Tariff Item 9021 90 10, not as static converters or battery chargers under Tariff Item 8504 40 30. The Department failed to displace the importer's declared classification because the goods did not contain a battery, rechargeable power pack, or AC-to-DC conversion mechanism, and their sole principal use was with hearing aids. As the goods had been assessed and examined without concealment, invocation of the extended period of limitation was unsustainable. Confiscation, redemption fine, and penalty were therefore also set aside.
Imported charging cases for hearing aids were held classifiable as parts and accessories of hearing aids under Tariff Item 9021 90 10, not as static converters or battery chargers under Tariff Item 8504 40 30. The Department failed to displace the importer's declared classification because the goods did not contain a battery, rechargeable power pack, or AC-to-DC conversion mechanism, and their sole principal use was with hearing aids. As the goods had been assessed and examined without concealment, invocation of the extended period of limitation was unsustainable. Confiscation, redemption fine, and penalty were therefore also set aside.
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