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2009 (2) TMI 198 - AT - Central ExciseParts of Refrigerator – Classification – demand based on later circular -Clamps, Plate Panel, Washers, Connector pin, Rotor Cover, Support Shelf for freezer, Heater protector, Clip-knob, Buffel cover, Plate timer defrost manufactured by the appellants – Circular No. 353/69/97-CX., dated 12-11-1997 - held that - One thing is clear that the earlier circular of the Board has not been withdrawn. In the Baroda Commissioner’s Trade Notice as well as the earlier circulars, certain guidelines were issued for classification of the various parts and accessories of air-conditioning and refrigerating machinery – demand based on later cicular is not proper and not legal – extended period of limitation can not be invoked.
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