https://www.taxtmi.com/caselaws?id=89859 The Tribunal ruled in favor of the appellants in a case concerning the classification of conveyors and parts under different tariff headings. The Tribunal disagreed with the Commissioner's decision, determining that conveyors should be classified separately and that the appellants had paid duty for a complete conveyor system. Additionally, the Tribunal found the allegation of mis-declaration and suppression of facts unjustified, citing that the demand was barred by limitation as objections should have been raised promptly. Consequently, the duty demand and penalty were set aside, providing relief to the appellants. en-us Tue, 08 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89859 The Tribunal ruled in favor of the appellants in a case concerning the classification of conveyors and parts under different tariff headings. The Tribunal disagreed with the Commissioner's decision, determining that conveyors should be classified separately and that the appellants had paid duty for a complete conveyor system. Additionally, the Tribunal found the allegation of mis-declaration and suppression of facts unjustified, citing that the demand was barred by limitation as objections should have been raised promptly. Consequently, the duty demand and penalty were set aside, providing relief to the appellants. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89859