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2005 (3) TMI 118 - SC - Central ExciseDemand - Change in classification - Collector (Appeals) set aside the demand on the ground that the Board's Circular made it clear that these goods were classifiable under Tariff Item 4008.29 and the goods were to be cleared at nil rate of duty - Tribunal upheld duty demand - Held that:- The classification list had been revised under protest. Once the Board clarified that these goods were classifiable under Tariff Item 4008.29, the Appellant become entitled to clear the goods under that Tariff Item. At the highest, the Appellants could have been penalised for not filing a classification list under Rule 173. No duty could have been demanded from them under Rule 9(2) - Decided in favour of assessee.
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