https://www.taxtmi.com/caselaws?id=752283 CESTAT Ahmedabad allowed appeals challenging re-classification of hot/cold rolled stainless steel coils Grade 13 and denial of customs exemption. The department sought to change classification based on 1% nickel content, arguing it disqualified goods as Nickel Chromium Austenitic Stainless Steel. CESTAT held that low nickel content products also qualify as Austenitic Stainless Steel per Indian Standards, rejecting department's reliance on foreign websites. Additionally, the adjudicating authority classified goods differently than proposed in show cause notice, making the entire notice invalid. Since nickel content was disclosed in Mill Test Certificate, no suppression existed, rendering the demand time-barred beyond normal limitation period. Orders set aside with consequential relief. en-us Wed, 01 May 2024 00:00:00 +0530 Tue, 07 May 2024 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752283 CESTAT Ahmedabad allowed appeals challenging re-classification of hot/cold rolled stainless steel coils Grade 13 and denial of customs exemption. The department sought to change classification based on 1% nickel content, arguing it disqualified goods as Nickel Chromium Austenitic Stainless Steel. CESTAT held that low nickel content products also qualify as Austenitic Stainless Steel per Indian Standards, rejecting department's reliance on foreign websites. Additionally, the adjudicating authority classified goods differently than proposed in show cause notice, making the entire notice invalid. Since nickel content was disclosed in Mill Test Certificate, no suppression existed, rendering the demand time-barred beyond normal limitation period. Orders set aside with consequential relief. Case-Laws Customs Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752283