https://www.taxtmi.com/caselaws?id=86710 Notification No. 38/83 was treated as exempting only basic customs duty, not auxiliary duty, and Notification No. 224/79 was held inapplicable because it covered acrylic yarn rather than the imported synthetic waste. The department's classification under Tariff Item 18-IV was sustained because no evidence showed the goods fell outside the relevant explanation. The demand was also held to be within limitation, as the show cause notice was issued within six months of duty payment. The article concludes that the exemption challenge, classification challenge, and limitation plea all failed. en-us Tue, 17 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 16:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86710 Notification No. 38/83 was treated as exempting only basic customs duty, not auxiliary duty, and Notification No. 224/79 was held inapplicable because it covered acrylic yarn rather than the imported synthetic waste. The department's classification under Tariff Item 18-IV was sustained because no evidence showed the goods fell outside the relevant explanation. The demand was also held to be within limitation, as the show cause notice was issued within six months of duty payment. The article concludes that the exemption challenge, classification challenge, and limitation plea all failed. Case-Laws Customs Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86710