Spectrometers imported by appellant classified under CTH 90273010 or CTH 90221900 for customs duty...

Spectrometers imported by appellant classified under CTH 90273010 or CTH 90221900 for customs duty purposes. Exemption under Notification No. 24/2005 claimed. Issue of time limitation considered. No allegation of suppression of facts, fraud or willful misstatement. Demand raised after 1 year 6 months from import barred by limitation period. Classification issue not decided as impugned order unsustainable on limitation ground. Appeal allowed by CESTAT. .....

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