https://www.taxtmi.com/caselaws?id=300051 Imported desiccants described as heat-processed, ground bentonite with moisture-absorbing properties were treated as materially similar to activated bentonite and, applying the tariff changes, chapter notes, HSN Explanatory Notes and the departmental circular, were classified under Heading 3802 rather than Heading 2508. On limitation and consequences, disclosure of the relevant import material at assessment meant there was no suppression of facts or misdeclaration, so invocation of the extended period was unsustainable and the associated demand, penalty and confiscation could not stand. en-us Tue, 04 Feb 2020 00:00:00 +0530 Tue, 11 Jan 2022 08:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300051 Imported desiccants described as heat-processed, ground bentonite with moisture-absorbing properties were treated as materially similar to activated bentonite and, applying the tariff changes, chapter notes, HSN Explanatory Notes and the departmental circular, were classified under Heading 3802 rather than Heading 2508. On limitation and consequences, disclosure of the relevant import material at assessment meant there was no suppression of facts or misdeclaration, so invocation of the extended period was unsustainable and the associated demand, penalty and confiscation could not stand. Case-Laws Customs Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300051