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    <title>Imported &#039;JOSS Powder&#039; rightly classified under Heading 4405; no mis-declaration to invoke extended period limitation.</title>
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    <description>The CESTAT held that the imported &#039;JOSS Powder (Wood Powder for making incense sticks)&#039; was correctly described by the appellant in the Bills of Entry under Chapter Heading 4405, though classified under the same. As there was no mis-declaration or suppression of facts, the extended period of limitation could not be invoked. Consequently, the appeal was allowed.</description>
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    <pubDate>Wed, 04 Dec 2024 08:44:22 +0530</pubDate>
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      <title>Imported &#039;JOSS Powder&#039; rightly classified under Heading 4405; no mis-declaration to invoke extended period limitation.</title>
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      <description>The CESTAT held that the imported &#039;JOSS Powder (Wood Powder for making incense sticks)&#039; was correctly described by the appellant in the Bills of Entry under Chapter Heading 4405, though classified under the same. As there was no mis-declaration or suppression of facts, the extended period of limitation could not be invoked. Consequently, the appeal was allowed.</description>
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