Spectrometers import duty classification dispute: Time-barred demand quashed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Spectrometers imported by appellant classified under CTH 90273010 or CTH 90221900 for customs duty purposes. Exemption under Notification No. 24/2005 claimed. Issue of time limitation considered. No allegation of suppression of facts, fraud or willful misstatement. Demand raised after 1 year 6 months from import barred by limitation period. Classification issue not decided as impugned order unsustainable on limitation ground. Appeal allowed by CESTAT.....