J U D G M E N T

Ext.P6, Board's Circular No.19/2013 dated 9/5/2013, is under challenge in WP(C) No. 9220/2014. Petitioner consequentially seeks for quashing of Ext.P3 notice dated 21/1/2014 by which petitioner is called upon to show cause why short levy amounting to `2,87,379/- shall not be imposed on the petitioner.

2. The short facts involved in the writ petition would disclose that the petitioner, being a company engaged in manufacture of blood bags and dealers of blood transfusion apparatus, imported soft shell filter for blood bag as per Bill of Entry dated 29/4/2013. The item was classified under chapter heading 9018 90 99 and petitioner claimed exemption under Sl.No.309(i) of notification No.12/2012 CE dated 17/3/2012. Petitioner paid customs duty amounting to `2,50,268/-. Petitioner was thereafter faced with Ext.P3 notice dated 21/1/2014 wherein it is stated that the goods imported by the petitioner is “filtering equipment for filtration of blood”. It is mentioned in Ext.P3 that the item is classifiable under Chapter heading 8421 2900 based on Note 2(a) of Chapter 90. Reference is also made to Board's Circular No.19/2013 issued by the 2nd respondent wherein it is clarified t