https://www.taxtmi.com/caselaws?id=87267 The tribunal upheld the classification of goods under sub-heading 8544.00 and affirmed the differential duty demand for the specified period. It rejected the appellants' challenge on both issues, emphasizing the emergence of a distinct commercial commodity post-manufacturing and justifying the differential duty demand for the period prior to the show cause notice based on the timeline of assessment and approval. The tribunal found no reason to interfere with the lower appellate authority's decision on dropping the demand for the period before 25-3-1987 as time-barred. en-us Fri, 05 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87267 The tribunal upheld the classification of goods under sub-heading 8544.00 and affirmed the differential duty demand for the specified period. It rejected the appellants' challenge on both issues, emphasizing the emergence of a distinct commercial commodity post-manufacturing and justifying the differential duty demand for the period prior to the show cause notice based on the timeline of assessment and approval. The tribunal found no reason to interfere with the lower appellate authority's decision on dropping the demand for the period before 25-3-1987 as time-barred. Case-Laws Central Excise Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87267