https://www.taxtmi.com/caselaws?id=792407 Tariff classification of imported mica depended on the tariff headings, HSN notes, physical examination and laboratory reports. Goods found to be processed beyond mere rifting and trimming, including mica mixed with polymer or additives, were classifiable under Tariff Item 68149090, and differential duty on the live consignments was upheld. Test results from two live consignments could not be mechanically extended to past imports without independent evidence of identical goods. As the Bills of Entry disclosed full particulars and there was no proof of collusion, wilful misstatement or suppression, the extended period of limitation failed, and the associated confiscation, redemption fine and penalties were set aside for the past consignments. en-us Tue, 26 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792407 Tariff classification of imported mica depended on the tariff headings, HSN notes, physical examination and laboratory reports. Goods found to be processed beyond mere rifting and trimming, including mica mixed with polymer or additives, were classifiable under Tariff Item 68149090, and differential duty on the live consignments was upheld. Test results from two live consignments could not be mechanically extended to past imports without independent evidence of identical goods. As the Bills of Entry disclosed full particulars and there was no proof of collusion, wilful misstatement or suppression, the extended period of limitation failed, and the associated confiscation, redemption fine and penalties were set aside for the past consignments. Case-Laws Customs Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792407