https://www.taxtmi.com/caselaws?id=86710 Exemption notifications did not relieve imported synthetic waste from the additional duty where one notification covered only basic customs duty and the other applied to acrylic yarn rather than the imported product. Classification under the relevant tariff item remained valid because the importer produced no evidence that the goods fell outside the applicable explanatory scope. The duty demand was within limitation because the show cause notice was issued within six months of payment. The exemption and classification challenge therefore failed, and the departmental demand was sustained. 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 Exemption notifications did not relieve imported synthetic waste from the additional duty where one notification covered only basic customs duty and the other applied to acrylic yarn rather than the imported product. Classification under the relevant tariff item remained valid because the importer produced no evidence that the goods fell outside the applicable explanatory scope. The duty demand was within limitation because the show cause notice was issued within six months of payment. The exemption and classification challenge therefore failed, and the departmental demand was sustained. Case-Laws Customs Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86710