https://www.taxtmi.com/caselaws?id=280466 The appellant imported Alkyl Ketene Dimer (AKD wax) and claimed classification under Customs Tariff Heading 38099200, while the Department argued for classification under 34049090. The dispute revolved around whether AKD wax should be classified as a sizing agent for the paper industry or as artificial wax. The appellant provided technical reports and literature to support their classification. The Tribunal ruled in favor of the appellant, finding that the Department's demand for Customs duty under section 28 of the Customs Act, invocation of extended time proviso, and imposition of penalties under Section 112 A and Section 114 A were not justified. en-us Fri, 03 May 2019 00:00:00 +0530 Tue, 07 May 2019 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280466 The appellant imported Alkyl Ketene Dimer (AKD wax) and claimed classification under Customs Tariff Heading 38099200, while the Department argued for classification under 34049090. The dispute revolved around whether AKD wax should be classified as a sizing agent for the paper industry or as artificial wax. The appellant provided technical reports and literature to support their classification. The Tribunal ruled in favor of the appellant, finding that the Department's demand for Customs duty under section 28 of the Customs Act, invocation of extended time proviso, and imposition of penalties under Section 112 A and Section 114 A were not justified. Case-Laws Customs Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280466