2025 (3) TMI 789

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....e case are as under: - (i) M/s. Madhepura Electric Locomotive Pvt. Ltd. (hereinafter referred to as the "appellant") is a joint venture company between Alstom Transport India Ltd., and Indian Railways. The appellant is engaged in the manufacture and supply of electric locomotives to the Indian Railways. (ii) The appellant had imported the following goods viz., Loco Tractor Lok 2.60, Loco Mover Crab 1500, Battery Shunter classifying the same under Chapter 86 of the First Schedule to Customs Tariff Act, from M/s Zephir S.p.A Socio Unico, Italy under three Bills of Entry, the details of which are as under : - Bill of Entry No. & Date Material Description Port of Import Tariff Item adopted 4034206 dated 17.11.2017 Loco Mover Crab 1500....

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....d submitted hard copies of the said invoices, Bills of Lading, Bills of Entry and catalogue pertaining to imported goods. (vii) Subsequently, the appellant suo moto determined the differential integrated tax amounting to Rs. 91,50,763/- and interest amounting to Rs. 19,84,648/- and paid the same under protest vide a demand draft on 04.06.2019. On 05.06.2019, the appellant intimated DRI, Lucknow about the payment of differential duty. 2.1. Thereafter, a Show Cause Notice dated 29.07.2020 was issued to the appellant, proposing to reject the classification adopted by the appellant on the imported goods and thereby re-classifying the same under CTH 8709 1100. The Notice further proposed to demand the differential integrated tax amounting to ....

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....istance transport of goods. b. Though the imported goods are in the nature of tractors, they are not of the type used in railway station platforms to haul small trailers. The imported goods are for shunting of locomotives/metro trains. He relied on the decision in the case of Union of India v. Garware Nylons Ltd. [1996 (87) E.L.T. 12 (S.C.)]. 4.1. He further submitted that the extended period of limitation is not invokable in the facts and circumstances of the case; the import took place during November, 2017 to January, 2018 whereas the Show Cause Notice has been issued on 29.07.2020 by invoking the extended period of limitation. It is his contention in this regard that claim of classification under a particular Customs Tariff would no....

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.... said goods under Chapter Heading 2709. In respect of the 17 Bills-of-Entry filed by the appellant during the period from February 2010 to September 2010, we observe that the Bills of entry were assessed finally classifying the goods under Chapter Heading 2709. We observe that the Department did not raise any doubt about the classification of the goods in respect of these 17 Bills-of-Entry when the goods were assessed finally. These final assessments were not challenged by the department and hence the assessment attained finality. We observe that the department cannot re-open the classification of the goods imported vide these 17 Bills of Entry later by invoking suppression clause. We observe that the appellant has not suppressed any inform....