Imported aluminium formwork with accessories classifiable under CTH 7610 90 10; exemption under Sl. No. 610 N/N.152/2009 upheld

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....CESTAT allowed the appellant's appeal, holding the imported aluminium formwork structure with accessories classifiable under CTH 7610 90 10 and entitled to the exemption at Sl. No. 610 of N/N. 152/2009 (as amended), on grounds that the appellant had self-assessed under the relevant tariff and IGST notification and that the Department had not validly challenged the appellant's assessment prior to issuing the demand. The Tribunal, following a co-ordinate decision, set aside the demand for differential customs duty and declined to restore the duty confirmed in the impugned order; the appellate authority's dropping of penalty was left undisturbed. Appeal disposed.....