Classification based exemption where documentary evidence and Out of Charge exists leads to BCD and SWS demands being set aside.

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....Exemption under Chapter 3301 applies irrespective of sub heading where importer claims CTH 33019079, produces certificate of origin and invoice, and goods were examined and granted Out of Charge; on that basis confirmed Basic Customs Duty and Social Welfare Surcharge demands were set aside. A genuine bonafide error in IGST payment at a lower rate was recognised, the appellant offered to pay the differential and sought to file a supplementary bill of entry to secure input tax credit; applying the revenue neutrality principle for differential duty credited as input tax, the confirmed differential IGST demand was also set aside.....