CESTAT Confirms Correct Classification of Imported Brake Pad Materials under CTH 6813, Limits Differential Duty Demand to Normal Period

The CESTAT confirmed the correct classification of imported brake pad materials under Customs Tariff Heading (CTH) 6813 and limited the differential duty demand to the normal period. The case involved a dispute over the classification of brake pad materials, which affected the applicable duty rates. The tribunal upheld the classification under CTH 6813, which was favorable to the importer, and restricted the differential duty demand to the normal period, providing relief to the importer from excessive duty demands.