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1983 (7) TMI 300 - CEGAT NEW DELHIExtract: .......feel that the goods under issue would squarely fall under the old Tariff Item No. 34(3a) of the Central Excise Tariff with consequential relief to the appellants. When once the classification issue is decided, it is totally unnecessary to go into the matter whether any portion of the period for which demand notice was issued was time-barred or not.
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