9911796707
TMI Blog2007 (12) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... s as HSD, it cannot be said that there was any mis-declaration - HSD is classifiable u/h 2710.19.30, which also stands declared by the appellant in the certificate for procurement as also in B/E - case of confusion – demand time barred - C/382/2007 - A/3168/2007-WZB/AHD - Dated:- 17-12-2007 - Smt. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) [Order per : Archana Wadhwa, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of Additional Duty of Customs on High Speed Diesel Oil. 3. Accordingly, the same stands confirmed by the adjudicating authority on the ground that in terms of Notification. No. 52/2003-Cus., dated 31-3-2003, no exemption was available for the additional duty of Customs on HSD oil because the same was not mentioned in the said notification. 4. Learned Advocate Shri Praskash Shah, app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct in the procurement certificate as also in the bills of entry filed by them along with correct tariff entry. The demand having been raised after the normal period of limitation has to be held as barred by limitation. 5. Learned D.R. appearing for the revenue submits that if the goods assessed on into bond bill of entry and warehoused in a 100% E.O.U. have to be treated as not leviable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments in the procurement certificate issued by the Suptd., Range Silwasa, HSD is clearly mentioned in addition to 'Gas Oil'. Merely because the expression Gas Oil stands used by the appellant along with clear description of the goods as HSD, it cannot be said that there was any mis-declaration as regards the correct description of the goods. We, further, note that HSD is classifiable under Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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