https://www.taxtmi.com/caselaws?id=247827 The tribunal classified activated Bentonite clay under CTH 3802 for periods before 1-2-2003 and after 1-1-2007. Between 1-2-2003 to 31-12-2006, it was classified under CTH 2508 10 90. Time-barred demands were disallowed due to lack of valid suppression claims. Changes in tariff description from 1-1-2007 did not alter duty rates. The date of the show cause notice's service, not the issue date, determined the limitation period. Certain appeals were allowed due to being time-barred, while others had duty demands confirmed or upheld within the normal period. No penalties were imposed due to the classification dispute. en-us Fri, 05 Apr 2013 00:00:00 +0530 Fri, 23 May 2014 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247827 The tribunal classified activated Bentonite clay under CTH 3802 for periods before 1-2-2003 and after 1-1-2007. Between 1-2-2003 to 31-12-2006, it was classified under CTH 2508 10 90. Time-barred demands were disallowed due to lack of valid suppression claims. Changes in tariff description from 1-1-2007 did not alter duty rates. The date of the show cause notice's service, not the issue date, determined the limitation period. Certain appeals were allowed due to being time-barred, while others had duty demands confirmed or upheld within the normal period. No penalties were imposed due to the classification dispute. Case-Laws Customs Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247827