Quilt Classification Dispute: Pre-Circular Belief Prevents Extended Limitation Period Application Under CBEC Circular 20.10.2009.

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....Classification of goods - quilts - expended period of limitation - Since the CBEC Circular had issued clarification only on 20.10.2009 that the product manufactured and cleared by the appellant merits classification under 9404, the defence of the respondent herein that they were under a bona fide belief that the products classifiable under Chapter 5811 cannot be faulted with - AT....