https://www.taxtmi.com/caselaws?id=759418 CESTAT Chennai classified imported brake pad materials under CTH 6813 as friction materials rather than CTH 3824 as claimed by importer. The tribunal held that friction materials bonded with steel backing plates constitute integrated components for automotive brakes, properly falling under Chapter 6813. Consequently, importer was denied exemption benefits under notifications 152/2009 and 50/2017. However, extended period limitation was rejected due to absence of willful suppression findings, with only normal period duty demand upheld. Revenue's appeal was partly allowed. en-us Tue, 10 Sep 2024 00:00:00 +0530 Tue, 01 Oct 2024 08:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759418 CESTAT Chennai classified imported brake pad materials under CTH 6813 as friction materials rather than CTH 3824 as claimed by importer. The tribunal held that friction materials bonded with steel backing plates constitute integrated components for automotive brakes, properly falling under Chapter 6813. Consequently, importer was denied exemption benefits under notifications 152/2009 and 50/2017. However, extended period limitation was rejected due to absence of willful suppression findings, with only normal period duty demand upheld. Revenue's appeal was partly allowed. Case-Laws Customs Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759418