2002 (11) TMI 700 - AT - Customs

Summary

The case involved the import of cobalt metal powder with a claim for duty exemption. The Commissioner demanded duty and penalty, alleging misdeclaration. The Tribunal found inconsistency in the classification of the material as unalloyed or unwrought cobalt. The goods had been previously assessed as unalloyed and entitled to exemption, making the demand barred by limitation. The appeal was allowed, and the impugned order was set aside.