CESTAT Delhi upheld duty demand on student almanac and teacher planner for normal period

Sona Printers Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Delhi)

CESTAT Delhi held that duty demand on Student Almanac and teacher planner is uphold, however, extended period of limitation is not invocable since there was no evidence of intention to evade payment of duty and suppression of facts.

Facts- The issue in dispute is regarding the classification of goods namely Student Almanac and teacher planner, Diaries, Workbook, Calendars, Note-Pads and Scrap books. The appellant printed these goods and removed them at nil rate of duty classifying them und

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