https://www.taxtmi.com/caselaws?id=92971 Poultry keeping cages made of iron and steel, lacking moving or mechanical parts, were treated as equipment rather than machinery and were not eligible for exemption under Notification No. 111/88-C.E.; the excise demand was sustained for the covered period. The classification adopted in the trade notice of October 1990 placed such goods under sub-heading 7326.90, and the earlier period was given benefit of doubt because classification had been uncertain before that clarification. The reduced duty demand was upheld, but the penalty was found excessive and reduced from Rs. 10,000 to Rs. 5,000. en-us Wed, 16 Jun 1999 00:00:00 +0530 Mon, 07 Nov 2011 14:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92971 Poultry keeping cages made of iron and steel, lacking moving or mechanical parts, were treated as equipment rather than machinery and were not eligible for exemption under Notification No. 111/88-C.E.; the excise demand was sustained for the covered period. The classification adopted in the trade notice of October 1990 placed such goods under sub-heading 7326.90, and the earlier period was given benefit of doubt because classification had been uncertain before that clarification. The reduced duty demand was upheld, but the penalty was found excessive and reduced from Rs. 10,000 to Rs. 5,000. Case-Laws Central Excise Wed, 16 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92971