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TMI Blog2017 (3) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... reclassification of the item has taken place in June 2001 and, that too, following discussion in a Tariff Conference in June 2001 which was communicated in September 2001. That any doubt regarding classification had to be placed before the Tariff conference itself evinces the prevailing uncertainty on the duty liability of the said goods. Consequently, invoking of the extended period for the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported three consignments of online analyzer syokun (Sulphur Analyzer/Chemical Analyzer) and declared classification under 9027.80. Noting that the Conference of Commissioners on Tariff and Allied Matters of June 2001 had arrived at a classification. 13. The matter was taken up in the Conference of Commissioners on Tariff and Allied matters. The Conference of Commissioners on Tariff and Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this group does not include any instruments, apparatus etc. falling in heading 90.01 to 90.12 or 90.15 to 90.30. The Conference concluded that the Sulphur Content Analyzer working on the principle of X-Ray was classifiable under CTH 90.22 . levy of differential duty was confirmed by original authority. In the impugned order, the first appellate authority held that the original authority has go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- in relation to bill of entry no. 253367 was paid on 18 th July 2002. 4. It is pertinent to note that reclassification of the item has taken place in June 2001 and, that too, following discussion in a Tariff Conference in June 2001 which was communicated in September 2001. That any doubt regarding classification had to be placed before the Tariff conference itself evinces the prevailing unce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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