https://www.taxtmi.com/caselaws?id=449421 Glass fibre membrane filter bags used for gas filtration are excluded from Chapter 59 by Section Note 1(r) to Section XI and are classifiable under Customs Tariff Heading 8421 as filtering or purifying apparatus for gases. The note also records that a company incorporated under the Companies Act, even if government-owned, is not treated as a Government department merely on that basis for limitation purposes under Section 28(1)(a) of the Customs Act, so the extended period was unavailable and the notice issued within one year was treated as timely. The challenge to classification and limitation therefore failed on the substantive issues discussed. en-us Tue, 09 Jan 2024 00:00:00 +0530 Tue, 30 Apr 2024 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449421 Glass fibre membrane filter bags used for gas filtration are excluded from Chapter 59 by Section Note 1(r) to Section XI and are classifiable under Customs Tariff Heading 8421 as filtering or purifying apparatus for gases. The note also records that a company incorporated under the Companies Act, even if government-owned, is not treated as a Government department merely on that basis for limitation purposes under Section 28(1)(a) of the Customs Act, so the extended period was unavailable and the notice issued within one year was treated as timely. The challenge to classification and limitation therefore failed on the substantive issues discussed. Case-Laws Customs Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449421