Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 261 - AT - Central ExciseLifts whether classifiable as complete lifts or parts of lifts in Excise law goods have to be assessed in form in which they are presented for clearance & cannot be clubbed as a single consignment for the purpose of R. 2 (a) of General Interpretative Rules in the present case, since parts were cleared as individual parts, the same are classifiable u/h 84.31 and not as lifts u/h 84.28 - As regards penalty, since this was a matter of interpretation of classification, penalty is set aside
|