https://www.taxtmi.com/caselaws?id=80562 The Tribunal upheld the Collector's classification of steel tabular poles/electric poles under Tariff Item 68-CET, rejecting the appellants' argument for classification under Tariff Item 25(15)-CET. The jurisdiction of the Collector to demand duty was affirmed despite a prior decision, and the impact of amendments in the Central Excise Tariff was considered. The appeal was disposed of based on the time limitation argument, determining that the duty demand for the specified period was barred by limitation. The decision provided clarity on the classification of goods and the validity of the duty demand within the prescribed time frame. en-us Thu, 21 Jun 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80562 The Tribunal upheld the Collector's classification of steel tabular poles/electric poles under Tariff Item 68-CET, rejecting the appellants' argument for classification under Tariff Item 25(15)-CET. The jurisdiction of the Collector to demand duty was affirmed despite a prior decision, and the impact of amendments in the Central Excise Tariff was considered. The appeal was disposed of based on the time limitation argument, determining that the duty demand for the specified period was barred by limitation. The decision provided clarity on the classification of goods and the validity of the duty demand within the prescribed time frame. Case-Laws Central Excise Thu, 21 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80562