Customs duty interpretative dispute on classification of 'composite' insulators cannot invoke extended period.

The appellant correctly declared imported goods as Composite Long Rod Insulators, raising an interpretative dispute over the terms 'composite' and 'polymer' for concessional duty eligibility. There was no mis-declaration or intent to evade duty. The show cause notice, issued after three years, was deemed time-barred as the extended period for demand requires clear evidence of suppression or intent to evade duty. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal, ruling that the extended period cannot be invoked for mere interpretative disputes. .....

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