https://www.taxtmi.com/caselaws?id=80523 The Tribunal ruled in favor of the appellant, determining that the aluminium building products manufactured were correctly classified under Tariff Item 27(3) of the Central Excise Tariff. The products were considered shapes and sections of aluminium exempt from central excise duty under Notification No. 183/84-CE. The invocation of the extended period of limitation was rejected as there was no evidence of fraud or wilful misstatement by the appellant. Consequently, the penalty imposed was set aside, and the appellant was granted relief. en-us Wed, 28 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 14:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80523 The Tribunal ruled in favor of the appellant, determining that the aluminium building products manufactured were correctly classified under Tariff Item 27(3) of the Central Excise Tariff. The products were considered shapes and sections of aluminium exempt from central excise duty under Notification No. 183/84-CE. The invocation of the extended period of limitation was rejected as there was no evidence of fraud or wilful misstatement by the appellant. Consequently, the penalty imposed was set aside, and the appellant was granted relief. Case-Laws Central Excise Wed, 28 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80523