Customs Tariff Classification

No Duty, No Section 28 Jurisdiction: CESTAT Chennai's Toyota Kirloskar Ruling on Sensor Classification and the Limits of Customs Reassessment

A CESTAT Chennai final order on customs classification of automotive sensors doubles as a ruling on the outer limits of Section 28 of the Customs Act — holding that a completed, nil-duty self-assessment cannot be reopened under Section 28 at all, and that no interest attaches to differential IGST for periods before the Customs Tariff Act's borrowing provision was amended to include interest.