https://www.taxtmi.com/caselaws?id=786466 Reclassification of imported joss powder was unsustainable because the goods lacked the essential perfumery or medicinal characteristics required for inclusion under the alternative heading or for exclusion under chapter notes, so the differential duty demand fails on classification. The show cause notice issued beyond one year was time-barred under the limitation regime because no collusion, wilful misstatement or suppression justified the extended period, so the demand is barred. The appellate imposition of penalty and its remand to verify entitlement to the tariff notification exceeded the scope of proceedings and are set aside, with relief granted to the importer. en-us Thu, 12 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 14:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786466 Reclassification of imported joss powder was unsustainable because the goods lacked the essential perfumery or medicinal characteristics required for inclusion under the alternative heading or for exclusion under chapter notes, so the differential duty demand fails on classification. The show cause notice issued beyond one year was time-barred under the limitation regime because no collusion, wilful misstatement or suppression justified the extended period, so the demand is barred. The appellate imposition of penalty and its remand to verify entitlement to the tariff notification exceeded the scope of proceedings and are set aside, with relief granted to the importer. Case-Laws Customs Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786466