https://www.taxtmi.com/caselaws?id=90803 The Tribunal ruled in favor of the appellants, setting aside the Collector (Appeals) decision on both the limitation period for review and the classification of goods. The longer two-year time limit for review under Section 129D(2) of the Customs Act was deemed applicable, overturning the Collector (Appeals) finding on limitation. The staplers were classified as capital goods based on the Board's decision and Madras High Court judgment, supporting their release against additional licences. Consequently, the impugned order of the Collector (Appeals) was deemed unsustainable on merits, and the appeals were allowed. en-us Sat, 17 Oct 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90803 The Tribunal ruled in favor of the appellants, setting aside the Collector (Appeals) decision on both the limitation period for review and the classification of goods. The longer two-year time limit for review under Section 129D(2) of the Customs Act was deemed applicable, overturning the Collector (Appeals) finding on limitation. The staplers were classified as capital goods based on the Board's decision and Madras High Court judgment, supporting their release against additional licences. Consequently, the impugned order of the Collector (Appeals) was deemed unsustainable on merits, and the appeals were allowed. Case-Laws Customs Sat, 17 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90803