Air filter elements correctly classified under constituent material headings, not as filter parts under CTI 84219900

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....CESTAT held that air filter elements imported by the appellant were correctly classified under constituent material headings rather than as filter parts under CTI 84219900 from July 2013 onwards, following Board's clarification circular dated 27.06.2013. The tribunal found no suppression of facts or mis-declaration by the appellant, who had filed all requisite import documents including invoices, catalogues, and technical specifications. Consequently, the invocation of extended limitation period for differential duty demand relating to pre-July 2013 imports was deemed unjustified. The impugned order was modified to confirm classification per constituent material attracting BCD from July 2013, while setting aside differential duty demand with extended limitation, interest, and penalty. Appeal allowed partly.....