2017 (3) TMI 1011

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....ring the period i.e. 21.06.2000 to 05.07.2005 or otherwise. Appellant had imported the goods and declared the same as "Tylosin Phosphate Powder" and filed bills of entry which was assessed finally and cleared. Appellant classified the goods under CTH 23099010 and claimed the benefit of Notification No. 21/2002-Cus (Sl.No.52) which extended the benefit of reduced rate of Basic Custom Duty, nil in respect of counter-veiling duty (CVD) for preparation of kind used in animal feeding. It was noticed by the authorities that one of Bill of Entry dated 08.08.2005 was adjudicated by the Jt. Commissioner of Customs and imported goods "Tylosin Phosphate Powder" was reclassified under CTH 29419090, the benefit of 'nil' rate of CVD was not appli....

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....ssed and cleared claiming CTH 2309. He would submit that they were under bonafide belief that the said product would fall under the category of CTH 2309 as one of the competitors Venkys India Ltd., were importing the same goods and their classification dispute was decided by the Tribunal in their favour holding that the product "Tylosin Phosphate Powder" (Poultry feed) would merit classification under Heading 2309. He would draw our attention to the case law as reported at 2001 (138) ELT 166. He would submit that the bonafide belief continued till the appellant's appeal against reclassification was dismissed by the first appellate authority though he would still submit that dismissal of the appeal on limitation should not affect the arg....