Supreme Court Upholds Tribunal's Order on Classification, Deems 1980 Duty Demand Unenforceable

The Supreme Court upheld the Central Excise and Gold (Control) Appellate Tribunal's order on classification but deemed the duty demand from 1980 unenforceable due to timing issues. The appellant prevailed on classification but could not enforce the demand, resulting in the appeal being allowed with no costs.

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The Supreme Court upheld the order of the Central Excise and Gold (Control) Appellate Tribunal regarding classification, citing a previous decision. However, the demand for duty made in 1980 was not enforceable due to the timing of the proposal. The appellant succeeded on classification but could not enforce the demand. The appeal was allowed with no costs.

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