https://www.taxtmi.com/caselaws?id=84421 The Tribunal affirmed the Assistant Collector, Kota's jurisdiction for reassessment due to a structural change in the customs tariff aligning with the HSN. The show cause notice issued within six months from the date of duty payment was deemed timely, not barred by limitation. The imported goods were classified under Heading 8543.80 as electrical machines, not static converters, granting them the benefit of Notification No. 134/86. The appeal was disposed of with the goods classified accordingly. en-us Tue, 04 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 18:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84421 The Tribunal affirmed the Assistant Collector, Kota's jurisdiction for reassessment due to a structural change in the customs tariff aligning with the HSN. The show cause notice issued within six months from the date of duty payment was deemed timely, not barred by limitation. The imported goods were classified under Heading 8543.80 as electrical machines, not static converters, granting them the benefit of Notification No. 134/86. The appeal was disposed of with the goods classified accordingly. Case-Laws Customs Tue, 04 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84421