https://www.taxtmi.com/caselaws?id=463015 Goods described as Waksol variants were held to be correctly classifiable under CTH 2712 as mixtures of wax and paraffins, not under CTH 3405. The laboratory report excluding classification under 2712 based on congealing point was rejected as incorrect. Evidence showed the goods were raw materials for chlorinated paraffin manufacture, not finished polishes under 3405. The invocation of the extended limitation period was disallowed due to the complex classification issue and absence of misdeclaration or suppression. Consequently, demands for duty under CTH 3404/3405, penalties, confiscation, and redemption fines were set aside. The appeal was allowed. en-us Tue, 22 Oct 2024 00:00:00 +0530 Wed, 30 Jul 2025 14:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463015 Goods described as Waksol variants were held to be correctly classifiable under CTH 2712 as mixtures of wax and paraffins, not under CTH 3405. The laboratory report excluding classification under 2712 based on congealing point was rejected as incorrect. Evidence showed the goods were raw materials for chlorinated paraffin manufacture, not finished polishes under 3405. The invocation of the extended limitation period was disallowed due to the complex classification issue and absence of misdeclaration or suppression. Consequently, demands for duty under CTH 3404/3405, penalties, confiscation, and redemption fines were set aside. The appeal was allowed. Case-Laws Customs Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463015