https://www.taxtmi.com/caselaws?id=343194 Concessional customs exemption for imported inputs used in optical fibre cables depended on the final cables containing individually sheathed optical fibre and falling under the specified tariff heading. An unrebutted technical test report established that some cables did not meet that condition and were therefore ineligible for the benefit. Mis-declaration of the intended qualifying classification supported invocation of the extended limitation period, despite compliance with concession procedure. Because the test results were mixed, duty must be recomputed only for consignments whose cables lacked individually sheathed optical fibre, with penalty reconsidered on that restricted basis. en-us Wed, 15 Mar 2017 00:00:00 +0530 Fri, 09 Feb 2018 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343194 Concessional customs exemption for imported inputs used in optical fibre cables depended on the final cables containing individually sheathed optical fibre and falling under the specified tariff heading. An unrebutted technical test report established that some cables did not meet that condition and were therefore ineligible for the benefit. Mis-declaration of the intended qualifying classification supported invocation of the extended limitation period, despite compliance with concession procedure. Because the test results were mixed, duty must be recomputed only for consignments whose cables lacked individually sheathed optical fibre, with penalty reconsidered on that restricted basis. Case-Laws Customs Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343194