https://www.taxtmi.com/caselaws?id=89009 The Tribunal classified the aluminium water tank under tariff sub-heading 8607.00, finding it designed for use in railway coaches. The demand of duty for the period in question was barred by time due to specified end-use for Railway specifications. The penalty of Rs. 4 lakhs imposed on the appellants was set aside as the classification and time limitation issues favored the appellants. Consequently, the appeal was allowed on all grounds, and the impugned order was overturned. en-us Mon, 30 Mar 1998 00:00:00 +0530 Thu, 22 Sep 2011 17:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89009 The Tribunal classified the aluminium water tank under tariff sub-heading 8607.00, finding it designed for use in railway coaches. The demand of duty for the period in question was barred by time due to specified end-use for Railway specifications. The penalty of Rs. 4 lakhs imposed on the appellants was set aside as the classification and time limitation issues favored the appellants. Consequently, the appeal was allowed on all grounds, and the impugned order was overturned. Case-Laws Central Excise Mon, 30 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89009