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TMI Blog2025 (1) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... , GHAZIABAD [ 2024 (7) TMI 6 - CESTAT ALLAHABAD ] the Tribunal Allahabad has decided the issue in favour of the Assessee that the goods will be classified under the specific tariff entry of the goods cleared or under Chapter 86 in view of the Hon ble Supreme Court s decision in the case of WESTINGHOUSE SAXBY FARMER LTD. VERSUS COMMR. OF CENTRAL EXCISE CALCUTTA [ 2021 (3) TMI 291 - SUPREME COURT ]. Thus, parts of railway diesel locomotive are more appropriately classifiable under CETH 86079100.Hence the issue regarding classification is decided in favour of the Appellant. Extended period of limitation - Penalties - HELD THAT:- In the absence of any finding as to intent of suppression by the Appellant in the impugned order, the allegation of wilful misclassification and intention to evade duty by the appellant is not at all tenable as misclassification could not be equated with misdeclaration and it is a settled law that once the goods are correctly described, the bona fide adoption of classification by the importer cannot be equated with misdeclaration as the manufacturers are not expected to be fully conversant with the schedule to the Central Excise Tariff Act, 1985. So, the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant as culled out from the grounds of appeal have been summarized below: - i. It was submitted that findings in the impugned order were misplaced and are incorrect as it had wrongly concluded that the exclusions provided in Section Note 2 (e) takes the classification out of Section XVII since it has to be read along with Section Note 3 of Section XVII and Note 1 (l) of Section XVI for Chapters 84 and 85 of CETA which excludes articles of Section XVII for Chapters 86 to 89. The impugned order dated 31.01.2022 was issued without wholly interpreting the provisions of Section notes and HSN explanatory notes. ii. It was averred that classification ought to be done on sole/ principal user test and not on description/ function basis which was affirmed by the Hon ble Supreme Court in Westinghouse Saxby Farmer Ltd. Vs. CCE [2021 (376) ELT 14 (SC)]. Further reliance was placed on the decision of the Tribunal in the case of Diesel Component Works Vs. Commissioner of Central Excise [2000 (1200) ELT 648 (Tri.)] in which the parts were classified under CETH 8607 by relying on Note 3 of Section XVII read with Part III of HSN explanatory notes which reads as below: - (III) PARTS AND ACCESSORI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 84.02 or 84.04). (b) Producer gas generators (e.g., for cars) (heading 84.05). (c) Steam turbines of heading 84.06. (d) Engines of all kinds including engines fitted with gear boxes and parts thereof falling in headings 84.07 to 84.12. (e) Pumps, compressors and fans (heading 84.13 or 84.14). (f) Air-conditioning machines (heading 84.15). B) Criterion of sole or principal use. (1) Parts and accessories classifiable both in Section XVII and in another Section. Under Section Note 3, parts and accessories which are not suitable for use solely or principally with the articles of Chapters 86 to 88 are excluded from those Chapters. The effect of Note 3 is therefore that when a part or accessory can fall in one or more other Sections as well as in Section XVII, its final classification is determined by its principal use. Thus the steering gear, braking systems, road wheels, mudguards, etc., used on many of the mobile machines falling in Chapter 84, are virtually identical with those used on the lorries of Chapter 87, and since their principal use is with lorries, such parts and accessories are classified in this Section. (2) Parts and accessories classifiable in two or more headings o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assification under CTH 86079100 and rate of duty @6% which was disclosed under the returns mentioning the Notification No. 12/2012-CE to claiming the reduced rate and therefore there was no intent to evade duty. The sole reliance placed in the impugned order on the statement of the Managing Director was not sustainable as nothing incriminating was established. It was pointed out that similar investigations were being done by the department and in one case the lower appellate authority dropped the demand vide OIA APPP/008/2021 dated 22.03.2021. vi. It was submitted that the impugned order was issued in violation of judicial discipline set out in the case of Union of India Vs. Kamalakshi Finance Corporation Ltd. [1991 (55) ELT 433 (SC)] and Westinghouse Saxby Farmer Ltd. Vs. CCE supra . It was pointed out that the law declared by the Supreme Court cannot be ignored on the ground that some points were not considered in view of the decision in the case of Suganthi Suresh Kumar Vs. Jagadeeshan (AIR 2002 SC 681). It was contended that the decisions in the Intel Design Systems (India) Pvt. Ltd. and Uni Products India Ltd. [2020 (372) ELT 465] relied upon by the adjudicating authority to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mphatically put forth that the principle, which was laid down in Westing House decision, was also earlier laid down by the Hon ble Supreme Court [Division bench] in the case of GS Auto International Ltd. Vs. CCE [2003 (1) TMI 700]. Classification of these products on the basis of Sole/principal use test was already upheld by the Tribunal in the case of Diesel Component Works Vs. Commissioner of Central Excise [2000 (120) ELT 648 (Tri.)] [16.6.2000] and was also followed in the case of CCE Vs. Diesel Loco Modernisation Works [2017 (8) TMI 266] [8.6.2017]. The ratio of Westing House was also followed in the case of M/s. Faiveley Transport Rail Technologies India (P) Ltd Vs. CCE [2024 (8) TMI 1143] and Premier Polyfilm Limited Vs. CCE [2024 (7) TMI 6]. 3.4 It was submitted that the Hon ble Supreme Court in the case of M /s. International Merchandising Company Ltd Vs. CST [2022 (12) TMI 556] has held that extended period cannot be invoked where interpretation of classification is involved. Therefore, it was prayed for setting aside the impugned order. 4. Shri N. Sathyanarayanan, Ld. Authorised representative for the Department, reiterated the findings in the impugned order and submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to demand differential duty of Rs. 2,18,29,679/- for the period from 01.04.2016 to 30.06.2017 which was confirmed in the impugned order dated 31.01.2022 of the Principal Commissioner of GST and Central Excise, Coimbatore. 8. We find that on the merits of the case, Ld. Counsel for the Appellant has vehemently argued that classification ought to be done only on sole/ principal use test rather than on description/ function basis which was affirmed by the Hon ble Supreme Court in Westinghouse Saxby Farmer Ltd. Vs. CCE [2021 (376) ELT 14 (SC)]. Further reliance was also placed on the decision of the Hon ble Tribunal in the case of Diesel Component Works Vs. Commissioner of Central Excise [2000 (1200) ELT 648 (Tri.)] in which the railway parts were classified under CETH 8607 by relying on Note 3 of Section XVII read with clause B of Part III to Section XVII of HSN explanatory notes. (Para No. 2(ii) above refers) 9. The appellant was classifying their goods viz., Railway Parts under Chapter 8607 and discharging duty at concessional rate of 6% as per Notification No. 12/2016-CE dated 01.03.2016 during the period from 01.04.2016 to 30.06.2017. In order to ascertain the correct classificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Explanatory Note of this Section: - (A) Parts and accessories excluded by Note 2 to Section XVII. This Note excludes the following parts and accessories, whether or not they are identifiable as for the articles of this Section (1) .. (2) .. (3) (4) .. (5) Machines and mechanical appliances, and parts thereof, of headings 84.01 to 84.79, for example: (a) . (b) . (c) . (d) Engines of all kinds including engines fitted with gear boxes and parts thereof, falling in headings 84.07 to 84.12. (e) Pumps, compressors and fans (heading 84.13 or 84.14). (f) . (g) (h) (i) . (j) (k) (l) . (6) Certain other goods or Chapter 84, e.g.: (a) (b) (c) Internal parts of engines or motors (crank shafts, cam shafts, flywheels, etc.) falling in heading 84.83. SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS; AND PARTS AND ACCESSORIES OF SUCH ARTICLES Notes : 1. This Section does not cover: (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548. 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -- Of centrifugal pumps kg. 7.5% - 84139130 --- Of deep well turbine pumps and of other rotary pumps kg. 7.5% - 84139140 --- Of hand pump for handling water kg. 10% - 84139190 --- Other kg. 7.5% - 84139200 -- Of liquid elevators kg. 7.5% - 8414 AIR OR VACUUM PUMPS, AIR OR OTHER GAS COMPRESSORS AND FANS; VENTILATING OR RECYCLING HOODS INCORPORATING A FAN, WHETHER OR NOT FITTED WITH FILTERS 84141000 - Vacuum pumps u 7.5% - 841420 - Hand or foot-operated air pumps : 84142010 --- Bicycle pumps u 10% - 84142020 --- Other hand pumps u 10% - 84142090 --- Other u 7.5% - 84143000 - Compressors of a kind used in refrigerating equipment u 7.5% - 841440 - Air compressors mounted on a wheeled chassis for towing: 84144010 --- Reciprocating air compressors u 7.5% - 84144020 --- Centrifugal air compressors u 7.5% - 84144030 --- Screw air compressors u 7.5% - 84144090 --- Other u 7.5% - - Fans : 841451 -- Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: 84145110 --- Table fans u 10% - 84145120 --- Ceiling fans u 10% - 84145130 --- Pedestal fans u 10% - 84145140 --- Railway carriage fans u 7.5% - 84145190 --- Other u 7.5% - 8414 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; ball or roller screws; gear boxes and other speed changers, including torque converters u 7.5% - 848350 - Flywheels and pulleys, including pulley blocks: 84835010 --- Pulleys, power transmission u 7.5% - 84835090 --- Other u 7.5% - 848360 - Clutches and shaft couplings (including universal joints): 84836010 --- Flexible coupling u 7.5% - 84836020 --- Fluid coupling u 7.5% - 84836090 --- Other u 7.5% - 84839090 - Toothed wheels, chain sprockets and other transmission elements presented separately; parts u 7.5% - Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds 8607 PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK - Bogies, bissel-bogies, axles and wheels, and parts thereof : 86071100 -- Driving bogies and bissel-bogies kg. 10% - 86071200 -- Other bogies and bissel-bogies kg. 10% - 860719 -- Other including parts : 86071910 --- Axles, wheels for coaches, van and wagons (rolling-stock) kg. 10% - 86071920 --- Axles and wheels for locomotives kg. 10% - 86071930 --- Axle boxes (lubricating or grease box) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paratus, and filtering apparatus). It should also be noted that machinery and apparatus of a kind covered by Chapter 84 remain in this Chapter even if electric, for example: (1) Machinery powered by electric motor. (2) Electrically heated machinery, for example, electric central heating boilers of heading 84.03, machinery of heading 84.19 and other machinery (e.g., calenders, textile washing or bleaching machines or presses) incorporating electrical heating elements. (3) Machines operated electro-magnetically (e.g., electro-magnetic valves) or incorporating electro-magnetic devices (e.g., textile looms with electrical automatic stop motions, cranes with electro-magnetic lifting heads and lathes with electro-magnetic chucks). (4) Machines operated electronically (e.g., electronic calculating or automatic data processing machines) or incorporating photoelectric or electronic devices (e.g., rolling mills with photo-electric apparatus and machine-tools incorporating a variety of electronic control devices). (B) GENERAL ARRANGEMENT OF THE CHAPTER (1)---------------- (2) Headings 84.02 to 84.24 cover the other machines and apparatus which are classified mainly by reference to their funct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trol equipment of heading 85.30. 2.- Heading 86.07 applies, inter alia, to : (a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels; (b) Frames, underframes, bogies and bissel-bogies; (c) Axle boxes; brake gear; (d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections; (e) Coachwork. 3.- Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to : (a) Assembled track, turntables, platform buffers, loading gauges; (b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields. GENERAL This Chapter covers locomotives and rolling-stock, and parts thereof, and certain track fixtures and fittings, for railways or tramways of any kind (including narrow gauge railways, single rail railways, etc.). It also covers containers specially designed and equipped for carriage by one or more modes of transport. Mechanical (inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter excludes : (a) Model railway rolling-stock for demonstrational purposes, of heading 90.23. (b) Heavy artillery mounted on railway trucks (heading 93.01). (c) Toy trains (heading 95.03). (d) Equipment not constituting rolling-stock proper, specially designed for use on roundabouts or other fairground amusements (heading 95.08) 86.07 86.07 Parts of railway or tramway locomotives or rolling-stock. -Bogies, bissel-bogies, axles and wheels, and parts thereof: 8607.11 Driving bogies and bissel-bogies 8607.12 Other bogies and bissel-bogies 8607.19 Other, including parts - Brakes and parts thereof: 8607.21 Air brakes and parts thereof 8607.29 Other 8607.30 Hooks and other coupling devices, buffers, and parts thereof - Other: 8607.91 Of locomotives 8607.99 Other This heading covers parts of railway or tramway locomotives or rolling-stock, provided the parts fulfil both the following conditions: (1) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; (ii) They must not be excluded by the provisions of the Notes to Section XVII. Parts of railway or tramway locomotives or rolling-stock include: (1) Bogies, with two or more axles, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he answer to question No.1 revolves around the description of goods found in Chapters 85 and 86, as well as the Notes in Section XVII and the General Rules for Interpretation of the First Schedule. We have already extracted the description of goods in Chapters 85 and 86. Therefore, let us now take note of the relevant Notes in Section XVII and the relevant Rule of the General Rules for interpretation of the First Schedule. 25. Section 2 of the Central Excise Tariff Act, 1985 provides that the rates at which duties of excise shall be levied under the Central Excise Act, 1944 are specified in the First Schedule and the Second Schedule. The First Schedule contains a set of Rules known as General Rules for the Interpretation of this Schedule . These Rules begin with a mandate that the classification of goods in this Schedule shall be governed by the principles laid thereunder. 26. Rule 1 of these Rules makes it clear that the titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only and that for legal purposes, classification shall be determined according to the terms of the Headings and any relative Section or Chapter Notes and provided such headings or Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Rule 3 speaks about goods . 30. In the case on hand, the claim of the assessee was that the relays manufactured by them were part of the railway signaling equipment. But all the Authorities were of the unanimous view that this product is referable to goods of a specific description in Chapter sub-Heading 8536.90 and that, therefore, General Rule 3(a) will apply. 31. But in invoking General Rule 3(a), the Authorities have omitted to take note of 2 things. They are : (i) that as laid down by this Court in Commissioner of Central Excise Vs. Simplex Mills Co. Ltd (2005) 3 SCC 51 the General Rules of Interpretation will come into play, as mandated in Rule 1 itself, only when no clear picture emerges from the terms of the Headings and the relevant section or chapter notes; and (ii) that in any case, Rule 3 of the General Rules can be invoked only when a particular good is classifiable under two or more Headings, either by application of Rule 2 (b) or for any other reason. Once the authorities have concluded that by virtue of Note 2 (f) of Section XVII, relays manufactured by the appellant are not even classifiable under Chapter Heading 8608, we do not know how the Authorities could fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays manufactured by the appellant are used solely as part of the railway signaling/ traffic control equipment. Therefore, the invocation of Note 2 (f) in Section XVII, overlooking the sole or principal user test indicated in Note 3, is not justified. 38. On the question as to what test would be appropriate in a given case, this court pointed out in A. Nagaraju Bros Vs. State of A.P. 1994 Supp( 3) SCC 1222, as follows: ..there is no one single universal test in these matters. The several decided cases drive home this truth quite eloquently. It is for this reason probably that the common parlance test or commercial usage test, as it is called, is treated as the more appropriate test, though not the only one. There may be cases, particularly in the case of new products, where this test may not be appropriate. In such cases, other tests like the test of predominance, either by weight of value or on some other basis may have to be applied. It is indeed not possible, nor desirable, to lay down any hard and fast rules of universal application. Therefore, the respondents ought not to have overlooked the predominant use or sole/principal use test acknowledged by the General Rules for the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory notes, wherein the three conditions that need to be fulfilled for the goods to be classified under the chapters of Section XVII are mentioned, namely- a. They must not be excluded by the terms of Note 2 to section XVII; and b. They must be suitable for use solely or principally with the articles of chapter 86 to 88; and c. They must not be more specifically included elsewhere in the Nomenclature. B. While relying on these conditions, the Hon'ble Supreme Court held- The items, therefore, manufactured by the appellants are identifiable or are in the nature of goods falling under Chapter Heading 85.36. Since these fall under the category of excluded goods under Chapter Notes, even though they are used specifically solely or principally with the armoured vehicles of Chapter Heading 8710, they are classifiable under Chapter Heading 8536.90 only as held by the adjudicating authority C. By taking cognizance of the conditions mentioned in the HSN explanatory notes, the exclusionary clause under Note 2 has been given precedence over the sole or principal use of the items. It was recognized that since one of the conditions i.e of the exclusion mentioned in Note 2 (Condition (a)) was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht or value or on some other basis may have to be applied. It is indeed not possible, nor desirable, to lay down any hard and fast rules of universal application 7. Further, the Hon ble Supreme Court, in the case of Commissioner of Central Excise, Mumbai Versus M/s Fiat India (P) Ltd. [2012 (283) ELT 161 (SC)] has observed that,- a case is only an authority for what it actually decides and not for what may seem to follow logically from it. . . . Each case depends on its own facts and a close similarity between one case and another is not enough because either a single significant detail may alter the entire aspect... To decide, therefore on which side of the line a case falls, the broad resemblance to another case is not at all decisive. 8. Thus, the classification of various parts of Section XVII is to be decided taking into account all facts, details of individual cases, all the decisions on the subject, and arrive at the appropriate classification. 9. It is also informed that taking cognizance of inter alia the above aspects, including those related to various Hon ble Supreme Court s judgements in case of parts and accessories and on the grounds of interpretation of Section Note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or equipment, for use otherwise than in or as Railway signalling equipment, those parts which are suitable for use solely or principally with an article in Chapter 86 cannot be taken to a different Chapter as the same would negate the very object of group classification. This is made clear by Note 3. 37. It is conceded by the Revenue that the relays manufactured by the appellant are used solely as part of the railway signalling / traffic control equipment. Therefore, the invocation of Note 2 (f) in Section XVII, overlooking the sole or principal user test indicated in Note 3, is not justified. It is very relevant to note that the above two earlier decisions of the Hon'ble Supreme Court in the case of Intel Design Systems (supra) and Uni Products India Ltd. (supra) were not placed before the Bench which decided the Westinghouse Saxby case, as there is no reference to them in the order passed in the Westinghouse Saxby case. I also find that neither parties have brought to the notice of the Hon'ble Court the existence of the General Note III on 'Parts and Accessories in HSN notes to Section XVII of the Tariff Act. Therefore, relying on the decision in Westinghouse Saxby c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.1:10 Hence, the interpretation made in the Westinghouse Saxby case does not appear to be in consonance with the principles set out in the other judgments rendered by the Hon'ble Supreme Court cited supra. 19.1.11. It is well-settled law that the Chapter / Section Notes are legally binding and circumscribe the scope of the headings/sub-headings. In the case of Subash Photographics [1993 (66) ELT 3 SC], the apex court emphasized that Chapter Note is a part of the statute itself. In the case of Aldec Corporation [2005 (188) ELT 241], the Hon'ble Supreme Court held that the coverage of the respective chapter headings has to be determined in the light of the section notes and chapter notes . In Simplex Mills Co Ltd case [2005 (181) ELT 345 SC), it was held as follows: 11. The rules for the interpretation of the Schedule to the Central Excise Tariff Act, 1985 have been framed pursuant to the powers under Section 2 of that Act. According to Rule 1 titles of Sections and Chapters in the Schedule are provided for ease of reference only. But for legal purposes, classification 'shall be determined according to the terms of the headings and any relevant section or Chapter Notes&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Vs. CCE [2003 (1) TMI 700]. iv. Classification of these products on the basis of Sole/principal use test was already upheld by the Hon'ble Tribunal in the case of Diesel Component Works Vs. Commissioner of Central Excise [2000 (120) ELT 648 (Trib)]. The ratio was also followed in the case of CCE Vs. Diesel Loco Modernisation Works [2017 (8) TMI 266]. v. The ratio of Westing House was also followed in the case of M/s. Faiveley Transport Rail Technologies India (P) Ltd Vs. CCE [2024 (8) TMI 1143] and Premier Polyfilm Limited Vs. CCE [2024 (7) TMI 6]. vi. Section Note 1 (l) of Section XVI for chapters 84 and 85, excludes articles of Section XVII. Therefore, the invocation of Section Note 2 (e) is not justified. Further, parts of railway diesel locomotive are specifically covered only in CETH 86079100 and nowhere else. Therefore, classification under 8413/8414/8483 cannot be upheld. 14. We have considered these submissions and as these goods were manufactured as per the designs submitted by the Indian Railway, they have to be specifically treated as part of Diesel Locomotive and so more appropriately classifiable under Chapter 86 of Central Excise Tariff Act, 1985. Further, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estighouse Saxby Farmer ltd. Vs. Commissioner of Central Excise, Calcutta [2021 (3) TMI 291-SC]. 16. In strict observance of judicial discipline and by appreciating above facts, we are inclined to hold that parts of railway diesel locomotive are more appropriately classifiable under CETH 86079100.Hence the issue regarding classification is decided in favour of the Appellant. 17. Since the demand itself does not sustain, the question of the invocation of extended period and imposition of penalties do not arise. We have also considered the Ld. Counsel s submissions that the extended period of limitation is not invokable as the matter pertains to classification and no deliberate intention for alleging suppression has been brought out. In the absence of any finding as to intent of suppression by the Appellant in the impugned order, we find that the allegation of wilful misclassification and intention to evade duty by the appellant is not at all tenable as misclassification could not be equated with misdeclaration and it is a settled law that once the goods are correctly described, the bona fide adoption of classification by the importer cannot be equated with misdeclaration as the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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