https://www.taxtmi.com/caselaws?id=86470 The Appellate Tribunal CEGAT, MADRAS determined that goods manufactured from laminated glass fabric with plastic materials should be classified under Heading 39.22, not Heading 70.14 as contended by the appellants. The Tribunal also remanded the case regarding the invocation of a longer period of limitation for duty demand, criticizing the lower authority's failure to adequately address the appellants' plea for a shorter limitation period. The decision emphasized the importance of accurate classification and fair consideration of limitation periods in duty demands, providing the appellants with an opportunity to present their case effectively. en-us Thu, 04 Jul 1996 00:00:00 +0530 Thu, 25 Aug 2011 10:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86470 The Appellate Tribunal CEGAT, MADRAS determined that goods manufactured from laminated glass fabric with plastic materials should be classified under Heading 39.22, not Heading 70.14 as contended by the appellants. The Tribunal also remanded the case regarding the invocation of a longer period of limitation for duty demand, criticizing the lower authority's failure to adequately address the appellants' plea for a shorter limitation period. The decision emphasized the importance of accurate classification and fair consideration of limitation periods in duty demands, providing the appellants with an opportunity to present their case effectively. Case-Laws Central Excise Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86470