https://www.taxtmi.com/caselaws?id=74401 An extended-period demand for differential duty could not be sustained where the underlying classification dispute had already been resolved in favour of the assessee. The Tribunal noted that the goods were held classifiable under Tariff Item 26AA(ia), so the foundational basis for the differential duty claim no longer survived. On that footing, the extended-period demand was treated as unsustainable. en-us Wed, 22 Apr 1987 00:00:00 +0530 Wed, 08 Jun 2011 16:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74401 An extended-period demand for differential duty could not be sustained where the underlying classification dispute had already been resolved in favour of the assessee. The Tribunal noted that the goods were held classifiable under Tariff Item 26AA(ia), so the foundational basis for the differential duty claim no longer survived. On that footing, the extended-period demand was treated as unsustainable. Case-Laws Central Excise Wed, 22 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74401