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of <h1>Appellate Tribunal rules for appellants in duty classification dispute</h1> <h3>SAIL Versus COLLECTOR OF C. EX., BHUBANESWAR</h3> SAIL Versus COLLECTOR OF C. EX., BHUBANESWAR - 2001 (136) E.L.T. 463 (Tri. - Kolkata) The judgment by Appellate Tribunal CEGAT, Kolkata involved a dispute over the classification of plate shearings for duty purposes. The appellants claimed it as waste and scrap, while the Revenue argued it was flat roll products. The Commissioner imposed a penalty for alleged intentional evasion, but the Tribunal ruled in favor of the appellants, citing approval of classification lists and RT-12 returns as evidence. The Tribunal set aside the demand as barred by limitation, following a Supreme Court decision.
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