https://www.taxtmi.com/caselaws?id=93363 The Tribunal classified the 'Actuators' under Heading 85.01 of the Central Excise Tariff Act, based on their function of regulating flow, in line with the Explanatory Notes of H.S.N. The time limit for demanding Central Excise duty was found inapplicable due to the approved classification list since 1975 and the lack of suppression of facts by the Respondents. As a result, the appeal was disposed of in favor of the Respondents on both the classification issue and the time limit issue. en-us Fri, 03 Dec 1999 00:00:00 +0530 Thu, 10 Nov 2011 11:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93363 The Tribunal classified the 'Actuators' under Heading 85.01 of the Central Excise Tariff Act, based on their function of regulating flow, in line with the Explanatory Notes of H.S.N. The time limit for demanding Central Excise duty was found inapplicable due to the approved classification list since 1975 and the lack of suppression of facts by the Respondents. As a result, the appeal was disposed of in favor of the Respondents on both the classification issue and the time limit issue. Case-Laws Central Excise Fri, 03 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93363