https://www.taxtmi.com/caselaws?id=238803 Catalysts imported for an existing plant under the EPCG scheme remained eligible for customs exemption despite an amendment omitting consumables from the notification, because the Foreign Trade Policy and the EPCG licence treated catalysts as a distinct permissible item and the notification had to be read harmoniously with that policy. The demand was also held time-barred because the goods were declared as catalysts at import, the record did not show suppression with intent to evade duty, and the extended limitation period could not be invoked. The impugned order was set aside and consequential relief followed. en-us Wed, 01 May 2013 00:00:00 +0530 Sat, 26 Apr 2014 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238803 Catalysts imported for an existing plant under the EPCG scheme remained eligible for customs exemption despite an amendment omitting consumables from the notification, because the Foreign Trade Policy and the EPCG licence treated catalysts as a distinct permissible item and the notification had to be read harmoniously with that policy. The demand was also held time-barred because the goods were declared as catalysts at import, the record did not show suppression with intent to evade duty, and the extended limitation period could not be invoked. The impugned order was set aside and consequential relief followed. Case-Laws Customs Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238803