https://www.taxtmi.com/caselaws?id=86218 The Tribunal upheld the lower authorities' decision to classify the products under Chapter Heading 8202.90 of the Central Excise Tariff Act, 1985, rejecting the appellants' plea for classification under Tariff Heading 81.01.00. Additionally, the Tribunal agreed with the department's decision to reopen the approved classification list and demand duty under Section 11A of the Central Excise Act, 1944, within the statutory time limit, based on the reclassification under Chapter Heading 8202.90. The Tribunal affirmed the duty demand and classification, dismissing the appeal. en-us Thu, 02 Jan 1997 00:00:00 +0530 Tue, 16 Aug 2011 15:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86218 The Tribunal upheld the lower authorities' decision to classify the products under Chapter Heading 8202.90 of the Central Excise Tariff Act, 1985, rejecting the appellants' plea for classification under Tariff Heading 81.01.00. Additionally, the Tribunal agreed with the department's decision to reopen the approved classification list and demand duty under Section 11A of the Central Excise Act, 1944, within the statutory time limit, based on the reclassification under Chapter Heading 8202.90. The Tribunal affirmed the duty demand and classification, dismissing the appeal. Case-Laws Central Excise Thu, 02 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86218