https://www.taxtmi.com/caselaws?id=73545 The Collector of Central Excise challenged the setting aside of penalty and redemption fine imposed on manufacturers of Micronutrient Zinc Sulphate. The dispute centered on the classification of the product under Tariff Item 68 or 14HH. The Tribunal upheld the duty payment but dismissed the appeal against penalties and redemption fine, directing the respondents to pay duty on excess clearance value under Tariff Item 14HH. The judgment emphasizes the significance of accurate classification under the Central Excise Tariff for determining duty exemptions and payments. en-us Mon, 21 Dec 1987 00:00:00 +0530 Wed, 01 Jun 2011 17:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73545 The Collector of Central Excise challenged the setting aside of penalty and redemption fine imposed on manufacturers of Micronutrient Zinc Sulphate. The dispute centered on the classification of the product under Tariff Item 68 or 14HH. The Tribunal upheld the duty payment but dismissed the appeal against penalties and redemption fine, directing the respondents to pay duty on excess clearance value under Tariff Item 14HH. The judgment emphasizes the significance of accurate classification under the Central Excise Tariff for determining duty exemptions and payments. Case-Laws Central Excise Mon, 21 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73545