https://www.taxtmi.com/caselaws?id=801941 Classification of Joss Powder under tariff headings 1211 or 4405 remained unresolved because the civil appeals were dismissed on account of tax effect below the prescribed monetary limit. The legal issues concerned application of Chapter 44 Note 1(a), invocation of the extended limitation period for differential duty, penalty liability, eligibility for Notification No. 46/2011, and the requirements of a show-cause notice and personal hearing. No determination was made on the classification question. en-us Mon, 26 Oct 2026 00:00:00 +0530 Thu, 29 Oct 2026 06:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801941 Classification of Joss Powder under tariff headings 1211 or 4405 remained unresolved because the civil appeals were dismissed on account of tax effect below the prescribed monetary limit. The legal issues concerned application of Chapter 44 Note 1(a), invocation of the extended limitation period for differential duty, penalty liability, eligibility for Notification No. 46/2011, and the requirements of a show-cause notice and personal hearing. No determination was made on the classification question. Case-Laws Customs Mon, 26 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801941