https://www.taxtmi.com/caselaws?id=767251 CESTAT Chennai held that synthetic casting tapes must be classified under CTH 30059040 rather than CTH 9021, following the precedent in Johnson & Johnson case. The tribunal ruled that casting tapes are not devices/instruments/appliances and therefore cannot fall under Heading 90.21. The extended period of limitation under Section 28(4) of Customs Act, 1962 was correctly invoked as the appellant had access to relevant classification orders from other benches prior to filing bills of entry. The appeal was dismissed with no merit found in appellant's contentions. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767251 CESTAT Chennai held that synthetic casting tapes must be classified under CTH 30059040 rather than CTH 9021, following the precedent in Johnson & Johnson case. The tribunal ruled that casting tapes are not devices/instruments/appliances and therefore cannot fall under Heading 90.21. The extended period of limitation under Section 28(4) of Customs Act, 1962 was correctly invoked as the appellant had access to relevant classification orders from other benches prior to filing bills of entry. The appeal was dismissed with no merit found in appellant's contentions. Case-Laws Customs Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767251