https://www.taxtmi.com/caselaws?id=770762 CESTAT Kolkata allowed appeals filed by importers regarding classification of hydrocarbon solvent. The tribunal held that ethyl benzene, having molecular formula C8H10 identical to xylene isomers, qualifies as a xylene isomer. Since imported goods contained over 95% weight of xylene isomers including ethyl benzene, proper classification was under CTH 29024400 (Mixed Xylene Isomers) rather than CTH 27073000. The tribunal set aside differential customs duty demands, finding no suppression of facts as goods were consistently classified similarly since 2011 without objection. Extended limitation period invocation under Section 28 was deemed unsustainable. All penalties under Sections 114A and 114AA were also set aside. en-us Thu, 30 Jan 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770762 CESTAT Kolkata allowed appeals filed by importers regarding classification of hydrocarbon solvent. The tribunal held that ethyl benzene, having molecular formula C8H10 identical to xylene isomers, qualifies as a xylene isomer. Since imported goods contained over 95% weight of xylene isomers including ethyl benzene, proper classification was under CTH 29024400 (Mixed Xylene Isomers) rather than CTH 27073000. The tribunal set aside differential customs duty demands, finding no suppression of facts as goods were consistently classified similarly since 2011 without objection. Extended limitation period invocation under Section 28 was deemed unsustainable. All penalties under Sections 114A and 114AA were also set aside. Case-Laws Customs Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770762