TaxTMI 
TaxTMI 
2025 (6) TMI 1517
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....import of air filter elements classifying the same under Customs Tariff Item entry 84219900 of the Customs Tariff Act, 1975 as 'parts' of filters attracting concessional rate of duty of BCD @ 7.5% for the period prior to July 2014 on the basis of Circular No.24/2013 dated 27.06.2013. The appellant, for the imports made from July 2013 onwards, adopted the classification of the filter element based on the constituent material and discharged duty accordingly. A show-cause notice was issued to the appellant on 14.07.2015 demanding differential duty for the period from June 2013 alleging short payment of duty of Rs.10,45,669/- due to wrong classification under CTH 84219900 as 'parts' of filters and proposing recovery of the said differential dut....
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.... paper book. It is his contention that no fact was suppressed from the knowledge of the Department nor any facts were mis-declared in the Bills of Entry, thus invocation of extended period of limitation in confirming the demand for past clearances cannot be sustained. 4. Learned Authorised Representative (AR) for the Revenue has reiterated the findings of the learned Commissioner(Appeals). 5. Heard both sides and perused the records. 6. The undisputed facts are that the appellant were engaged in the import and clearance of filters classifying the same under Customs Tariff Item entry 84219900 for the period prior to June 2013. The classification of the said product was resorted to under different heading at different Customs Houses; hence....
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....resent an internationally accepted view of the scope of each Heading of the Customs Tariff. In this context, the Explanatory Note to Heading 84.21 provides that; Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading covers parts for the above-mentioned types of filters and purifiers. Such parts include, inter alia: Leaves for intermittent vacuum filters; chassis, frames and plates for filter presses; rotary drums for liquid or gas filters; baffles and perforated plates, for gas filters. It should be noted, however, that filter blocks of paper pulp fall in heading 48.12 and that many other filtering elements (ceramics, textiles, felts, etc.) are classified....