https://www.taxtmi.com/caselaws?id=116782 Drawings and designs imported through courier baggage were held classifiable under Heading 98.03, with customs duty chargeable for the relevant period because courier baggage was not excluded from Chapter 98 at that time. The later amendment introducing an exclusion could not alter the position for the earlier imports. The amended show cause notice did not cause prejudice on limitation because the original notice had already invoked the extended period, so the enhanced demand remained sustainable. The duty demand and classification were therefore upheld, and the importer's challenge failed on merits. en-us Tue, 03 Jan 2006 00:00:00 +0530 Sat, 16 Jun 2012 16:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116782 Drawings and designs imported through courier baggage were held classifiable under Heading 98.03, with customs duty chargeable for the relevant period because courier baggage was not excluded from Chapter 98 at that time. The later amendment introducing an exclusion could not alter the position for the earlier imports. The amended show cause notice did not cause prejudice on limitation because the original notice had already invoked the extended period, so the enhanced demand remained sustainable. The duty demand and classification were therefore upheld, and the importer's challenge failed on merits. Case-Laws Customs Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116782