https://www.taxtmi.com/caselaws?id=84173 The Tribunal set aside the Collector's decision to classify Chocolate Eclairs under Tariff Item 1A(4) and the demand made under the extended period, ruling that both were not sustainable. The Tribunal emphasized the importance of trade parlance in classification matters and found that the Collector's decisions were based solely on a Tariff Advice without considering how the goods were known and treated by the trade. Consequently, the appeal was allowed in favor of the appellants. en-us Thu, 27 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84173 The Tribunal set aside the Collector's decision to classify Chocolate Eclairs under Tariff Item 1A(4) and the demand made under the extended period, ruling that both were not sustainable. The Tribunal emphasized the importance of trade parlance in classification matters and found that the Collector's decisions were based solely on a Tariff Advice without considering how the goods were known and treated by the trade. Consequently, the appeal was allowed in favor of the appellants. Case-Laws Central Excise Thu, 27 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84173