Differential Duty Restricted to Normal Period as AKD Wax Classification Was Previously Accepted

Nippon Sea Freight Systems Vs Commissioner of Customs (CESTAT Chennai) The appeals arose from a common Order-in-Original concerning the classification of “Alkyl Ketene Dimer (AKD Wax)” imported by the importer between 18.10.2007 and 30.07.2012. The importer had classified the goods under CTH 29141990, whereas the Department, following a DRI investigation, alleged that the goods were correctly classifiable under CTH 34049090 as wax products and had intentionally been described as “paper finishing chemicals” to evade customs duty. Differential duty, confiscation, and pena...