https://www.taxtmi.com/caselaws?id=781070 CESTAT held the imported graphite blocks are artificial graphite classifiable under CTH 38019000, not Chapter 69 ceramic refractory goods, because classification depends on condition at import. The Tribunal sustained invocation of the extended limitation period for recovery of duty, finding deliberate mis-declaration to evade duty. A penalty on the company's Chief Financial Officer was upheld for mis-declaration; the Section 114AA penalty was reduced to Rs.50,000 and the Section 112 penalty set aside. The appeal was disposed of accordingly. en-us Tue, 15 Jul 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781070 CESTAT held the imported graphite blocks are artificial graphite classifiable under CTH 38019000, not Chapter 69 ceramic refractory goods, because classification depends on condition at import. The Tribunal sustained invocation of the extended limitation period for recovery of duty, finding deliberate mis-declaration to evade duty. A penalty on the company's Chief Financial Officer was upheld for mis-declaration; the Section 114AA penalty was reduced to Rs.50,000 and the Section 112 penalty set aside. The appeal was disposed of accordingly. Case-Laws Customs Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781070