https://www.taxtmi.com/caselaws?id=757942 CESTAT Kolkata allowed the appeal regarding classification of imported SCRIPTANE PW 28/32H (Petroleum Hydro-treated Middle). The tribunal held that goods should be classified under CTH 2709, not CTH 2710, making them eligible for exemption under Notification No. 21/2002-Cus. For 17 bills of entry, the department had initially accepted classification under CTH 2709 without challenge, achieving finality. No suppression of facts was established, making the extended limitation period invocation unsustainable. The tribunal set aside demands for differential duty, interest, and penalty across all 19 bills of entry, ruling the re-classification under CTH 2710 was not sustainable. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 05 Sep 2024 07:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757942 CESTAT Kolkata allowed the appeal regarding classification of imported SCRIPTANE PW 28/32H (Petroleum Hydro-treated Middle). The tribunal held that goods should be classified under CTH 2709, not CTH 2710, making them eligible for exemption under Notification No. 21/2002-Cus. For 17 bills of entry, the department had initially accepted classification under CTH 2709 without challenge, achieving finality. No suppression of facts was established, making the extended limitation period invocation unsustainable. The tribunal set aside demands for differential duty, interest, and penalty across all 19 bills of entry, ruling the re-classification under CTH 2710 was not sustainable. Case-Laws Customs Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757942