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2018 (4) TMI 652 - AT - Central ExciseClassification of goods - Sifton and Sifteron - Revenue sought to classify the products under CETH 69.11, attracting 30% of duty - appellant claims that product should be rightly categorised under CETH 3823 during the relevant time, as 'miscellaneous chemical products', attracting 20% duty - penalty. Held that: - The signed notification issued by the Ministry clearly includes CETH 6911 and is clearly covered by Sl. No. 12, attracting 300% of duty. Apparently, the private publication had the placed after the entry 69.11, resulting in such confusion. Penalty set aside - duty liability upheld - appeal allowed in part.
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