https://www.taxtmi.com/caselaws?id=83102 The Tribunal ruled in favor of the Revenue regarding the classification of "iron inserts" used in railway sleepers, classifying them under Tariff Heading 7302.90 as fastening materials. However, the Tribunal found in favor of the assessees on the time bar issue, deeming demands time-barred due to the assessees' genuine belief in a different classification. Certain appeals were dismissed, and in one appeal, the demand was revised after allowing for abatement of excise duty. en-us Wed, 09 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 10:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83102 The Tribunal ruled in favor of the Revenue regarding the classification of "iron inserts" used in railway sleepers, classifying them under Tariff Heading 7302.90 as fastening materials. However, the Tribunal found in favor of the assessees on the time bar issue, deeming demands time-barred due to the assessees' genuine belief in a different classification. Certain appeals were dismissed, and in one appeal, the demand was revised after allowing for abatement of excise duty. Case-Laws Central Excise Wed, 09 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83102