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of <h1>Government of India Rules on Duty Demand Classification under Central Excise Tariff</h1> The revision application challenging a duty demand was considered by the Government of India. The ruling applied Rule 10 and classified the goods under ... Machining and polishing of kohlu parts - Classification - Estoppel The Government of India considered a revision application challenging a duty demand, ruling that Rule 10 applies and the goods fall under Item 68 of the Central Excise Tariff. The petitioners' argument about prior clearance without duty payment was rejected, as there is no estoppel against a taxing statute. The Assistant Collector is directed to examine the manufacturing process for classification. Time-barred demands were not upheld. The revision application was disposed of accordingly.
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