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2019 (2) TMI 756 - AT - Central ExciseClassification of manufactured item - Recombinant Human Erythropoietin (R-EPO) - whether classifiable under Chapter heading No.3002 or under Chapter heading No.3003? - extended period of limitation - Held that:- The detailed correspondences which undertook between the appellant and the departmental authorities on filing of the classification by the appellant, the extended period cannot be invoked by the show cause notice for demanding duty for the period February, 2001 to February, 2002 and is incorrect and hit by limitation - entire demand in the case in hand is unsustainable on limitation only - penalties also set aside - appeal allowed - decided in favor of appellant.
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