TaxTMI 
TaxTMI 
2019 (4) TMI 914
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....mported certain press dies declaring them as press dies for manufacturing of the particular part of the press machine and declared classification under chapter heading 84. The Bills of Entry were assessed and appropriate duty by classifying the imported goods under Chapter 84 was demanded which was paid by the appellant and cleared the goods. Later-on, it was found that the classification of the imported goods is not proper. Therefore, a show cause notice dated 13 July, 2015 was issued to the appellant by invoking extended period of limitation to re-classify the goods under Chapter 8207 of the Customs Tariff Act, 1975. The show cause notice was adjudicated initially and differential demand of duty was confirmed by classifying the goods impo....
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....assing de novo order in the light of our observation above, after extending an opportunity of hearing to the appellant. Additional evidence may be admitted as per law." 3. In remand proceedings again the adjudicating authority held valid classification under Chapter Heading 8207 of the Tariff Act. Against the said order, the appellant is before us. 4. Shri M.K. Gupta, ld. Consultant appearing on behalf of the appellant raised the issue on merits as well as on limitation. Before going in to the issue of the merit, he argued the issue of limitation. On the issue of limitation, he submits that all the bills of entry were filed during the period 18.04.2011 to 07.04.2014. The bills of entry were examined and assessed and it was held that clas....
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....i.-Ahmd.). 6. Heard both the parties. Considered the submissions. 7. As we are examining the only issue of limitation, therefore we are not going into the merits of the case. 8. We find that before 18.04.2011 also goods were examined and allowed to be cleared, classifying the goods under Chapter 84 of the tariff Act. It means, it was the understanding of the appellant that the merit classification of their goods was under Chapter 84 during the period in question. Admittedly, after 18.04.2011 also bills of entry were examined and cleared for home consumption by classifying the same under Chapter 84 of the Tariff Act. It means, both Revenue as well as the appellant were having the understanding that classification assessed prior to 18.04.....
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....red the contentions of both sides. As conceded by both sides, the issue involved is squarely covered against the appellant vide CESTAT judgment in the case of Star Entertainment (supra). Thus, the appellant has no case on merit. It is however seen that the said judgment of CESTAT is a 2:1 majority judgment. Initially there was difference of opinion between the ld. Member (Technical) and ld. Member (Judicial) and the issue was then referred to the 3rd Member. It is well settled that when at the level of Tribunal there was difference of opinion regarding includibility of the licence fee in the assessable value necessitating the reference to a 3rd Member, the extended period is not invocable. Indeed in the case of Star Entertainment (supra) it....