https://www.taxtmi.com/caselaws?id=767403 CESTAT Kolkata allowed the appeal, setting aside the demand for differential IGST, interest, redemption fine and penalty. The tribunal held that the show cause notice issued on 29.07.2020 was barred by limitation as imports occurred during November 2017 to January 2018 and goods were cleared for home consumption after assessment. The extended period of limitation was not invokable for re-classification from Chapter 86 to CTH 8709 1100. Following precedent in DIC India Limited case, the tribunal found re-classification proceedings unsustainable and upheld the original classification under Chapter 86. en-us Mon, 27 Jan 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767403 CESTAT Kolkata allowed the appeal, setting aside the demand for differential IGST, interest, redemption fine and penalty. The tribunal held that the show cause notice issued on 29.07.2020 was barred by limitation as imports occurred during November 2017 to January 2018 and goods were cleared for home consumption after assessment. The extended period of limitation was not invokable for re-classification from Chapter 86 to CTH 8709 1100. Following precedent in DIC India Limited case, the tribunal found re-classification proceedings unsustainable and upheld the original classification under Chapter 86. Case-Laws Customs Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767403