2013 (8) TMI 1030

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....pellant. Shri V.C. Khole, Dy. Commissioner (AR), for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The details of the appeals are as follows :- Sl. No. Name of the Appellant Appeal No. Date of Import Date of show cause notice 1. M/s. Chemoplast C/679/07 24-7-2001 13-1-2002 2. M/s. Chemoplast C/513/09 8-8-2008 19-5-2009 3. M/s. Amisha Exporters C/514/09 30-7-....

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....Bentonite is to be classified under CTH 3802 except for the period prior to 1-4-2003 and 31-12-2006. He further submits that while passing the order in the case cited above this Tribunal has observed that there was a mistake in 2003 while shifting from 6 digit to 8 digit, the word activated Bentonite in CTH 2508. In fact, this observation of the Tribunal is not correct as it was a conscious decisi....

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....appellants are properly classifiable under CTH 3802. Therefore, for these matters, we hold that the imported goods are classifiable under CTH 3802 and the appellants are required to pay duty accordingly. 6.1 For Appeal No. C/425/10 we find that the imports for the period from 11-10-2004 to 20-12-2006, the show cause notice was issued only on 19-5-2009 by invoking the extended period of limit....