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2009 (2) TMI 161 - AT - Central ExciseClassification – filters, air motor, pumps - the parts are to be classified as per Note 2(a) of Section XVI and since the items in question are included in the Heading 8421, 8412 and 8414, their classification in these headings and parts under the relevant sub-headings is correct and Commissioner (Appeals) order to this effect cannot be faulted ‘with - the question of imposition/enhancement of any penalty does not arise. - Besides, as already stated earlier, there is no mis-description of goods in invoices so as to warrant any penalty, in view of the fact that classification list was submitted and duly approved by the department
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