https://www.taxtmi.com/caselaws?id=90303 Leftover material arising from punching duty-paid tin sheets was treated as comparable to off-cuts covered by the governing precedent and was classified under Tariff Heading 72.10, not under the rival headings claimed by the parties. However, the duty demand and penalty were held time-barred because the classification list had already been approved by the competent authority and the show cause notice covered an earlier period. The appeal therefore succeeded only to the extent of setting aside the duty and penalty, while the classification finding remained against the assessee. en-us Mon, 01 Mar 1999 00:00:00 +0530 Tue, 04 Oct 2011 18:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90303 Leftover material arising from punching duty-paid tin sheets was treated as comparable to off-cuts covered by the governing precedent and was classified under Tariff Heading 72.10, not under the rival headings claimed by the parties. However, the duty demand and penalty were held time-barred because the classification list had already been approved by the competent authority and the show cause notice covered an earlier period. The appeal therefore succeeded only to the extent of setting aside the duty and penalty, while the classification finding remained against the assessee. Case-Laws Central Excise Mon, 01 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90303