https://www.taxtmi.com/caselaws?id=772495 CESTAT Chennai held that classification of goods under provisionally assessed bills of entry without completing full assessment was improper and set aside. The tribunal rejected revenue's appeal for confiscation and penalties, finding no suppression of facts by the importer. Court upheld importer's classification of Electronic Control Unit under Chapter 90 rather than Chapter 87. Goods remained eligible for concessional basic customs duty rates under Free Trade Agreement certificates of origin. Demand beyond normal two-year limitation period was unsustainable absent willful misstatement. Revenue's appeal was rejected and importer's classification largely sustained. en-us Mon, 21 Oct 2024 00:00:00 +0530 Tue, 10 Jun 2025 08:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772495 CESTAT Chennai held that classification of goods under provisionally assessed bills of entry without completing full assessment was improper and set aside. The tribunal rejected revenue's appeal for confiscation and penalties, finding no suppression of facts by the importer. Court upheld importer's classification of Electronic Control Unit under Chapter 90 rather than Chapter 87. Goods remained eligible for concessional basic customs duty rates under Free Trade Agreement certificates of origin. Demand beyond normal two-year limitation period was unsustainable absent willful misstatement. Revenue's appeal was rejected and importer's classification largely sustained. Case-Laws Customs Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772495