https://www.taxtmi.com/caselaws?id=117025 The Tribunal classified the imported goods, including Proximity Sensors and Float Switches, under Heading 85.36 as starting/stopping/operative devices, not under Heading 90.31 as measuring instruments. The goods were deemed entitled to the benefits of Notification No. 21/2002. The Tribunal rejected the extended period for demanding differential duty, citing the absence of wilful misstatement or suppression. Consequently, the appeal was allowed, the Order-in-Original was set aside, and the appellants were granted consequential relief. en-us Fri, 30 Sep 2005 00:00:00 +0530 Tue, 19 Jun 2012 16:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117025 The Tribunal classified the imported goods, including Proximity Sensors and Float Switches, under Heading 85.36 as starting/stopping/operative devices, not under Heading 90.31 as measuring instruments. The goods were deemed entitled to the benefits of Notification No. 21/2002. The Tribunal rejected the extended period for demanding differential duty, citing the absence of wilful misstatement or suppression. Consequently, the appeal was allowed, the Order-in-Original was set aside, and the appellants were granted consequential relief. Case-Laws Central Excise Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117025