https://www.taxtmi.com/caselaws?id=88607 The Appellate Tribunal CEGAT, New Delhi, dismissed Appeal No. E/865/92-C concerning the classification of goods under Heading 28.15 or 3402.90, ruling that the goods, being a blend of inorganic compounds, were correctly classified under 3402.90 as "cleaning preparations." The Tribunal rejected arguments based on industrial use and residual headings. Appeal No. E/812/92-C was allowed as the invocation of the extended recovery period for duty was deemed inappropriate due to the department's prior knowledge of the goods' composition, rendering the duty recovery demand time-barred from July 1986 to August 1989. en-us Thu, 26 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 18:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88607 The Appellate Tribunal CEGAT, New Delhi, dismissed Appeal No. E/865/92-C concerning the classification of goods under Heading 28.15 or 3402.90, ruling that the goods, being a blend of inorganic compounds, were correctly classified under 3402.90 as "cleaning preparations." The Tribunal rejected arguments based on industrial use and residual headings. Appeal No. E/812/92-C was allowed as the invocation of the extended recovery period for duty was deemed inappropriate due to the department's prior knowledge of the goods' composition, rendering the duty recovery demand time-barred from July 1986 to August 1989. Case-Laws Central Excise Thu, 26 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88607