https://www.taxtmi.com/caselaws?id=780407 CESTAT Chennai held the imported wheel loaders classifiable under Tariff Item 8429 5100, rejecting the appellant's reliance on an end-use exemption. The bench set aside invocation of the extended period of limitation, finding no mala fide intent and upholding assessment for the normal period with interest. Confiscation, fines and penalties imposed for alleged misclassification and incorrect exemption were quashed as unjustified. The impugned order was sustained on classification and normal period demand; appeal allowed in part. en-us Tue, 28 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780407 CESTAT Chennai held the imported wheel loaders classifiable under Tariff Item 8429 5100, rejecting the appellant's reliance on an end-use exemption. The bench set aside invocation of the extended period of limitation, finding no mala fide intent and upholding assessment for the normal period with interest. Confiscation, fines and penalties imposed for alleged misclassification and incorrect exemption were quashed as unjustified. The impugned order was sustained on classification and normal period demand; appeal allowed in part. Case-Laws Customs Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780407