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2013 (9) TMI 1004 - AT - Central ExciseClassification of goods - Classification under 8455.10 or under 8455.90 - Held that:- Appellants has not seriously disputed the classification of the subject items under Chapter sub-heading 8455.90 as ‘parts’, before us. Thus, following the decision of this Tribunal in Simplex Engg. & Foundry’s case (2004 (8) TMI 296 - CESTAT, NEW DELHI), we hold that the items in dispute merit classification under Chapter sub-heading 8455.90. Description of the goods declared by the appellant remains unchanged before and after restructuring of the Chapter Heading No. 84.55 of CETA, 1985 - No merit in the allegation of the Department that lesser duty had been paid by the appellant resorting to suppression or misdeclaration of facts. Consequently, we have no hesitation to hold that the demand notice issued for differential duty is barred by limitation. - Decision in the case of Tata Iron & Steel Co. Ltd. v. Union of India & Others [1988 (5) TMI 39 - SUPREME COURT OF INDIA] - Decided in favour of assessee.
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