https://www.taxtmi.com/caselaws?id=80717 The Tribunal upheld the classification of 'Steel welded stepped tubular electric poles' under Tariff Item 26AA(iv) as exempt from duty, rejecting the department's claim for classification under Tariff Item 68. The respondents were found not liable for duty evasion, with the demand limited to six months due to the absence of willful misdeclaration. The Tribunal emphasized commercial understanding and historical notifications in its decision, dismissing the department's appeal based on contemporaneous exposition without sufficient post-1964 evidence. en-us Mon, 20 Aug 1990 00:00:00 +0530 Sat, 18 Jun 2011 17:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80717 The Tribunal upheld the classification of 'Steel welded stepped tubular electric poles' under Tariff Item 26AA(iv) as exempt from duty, rejecting the department's claim for classification under Tariff Item 68. The respondents were found not liable for duty evasion, with the demand limited to six months due to the absence of willful misdeclaration. The Tribunal emphasized commercial understanding and historical notifications in its decision, dismissing the department's appeal based on contemporaneous exposition without sufficient post-1964 evidence. Case-Laws Central Excise Mon, 20 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80717