https://www.taxtmi.com/caselaws?id=94052 The Appellate Tribunal CEGAT, Chennai overturned the Commissioner's decision in a case concerning the classification of goods under Chapter 84 or 87. The Tribunal held that the items in question remained as castings and should be classified under Chapter 73, rejecting the reclassification under different headings. It also ruled in favor of the appellants on the time-bar issue, setting aside the demands and penalties imposed due to the absence of suppression of facts and consistent acceptance of classification declarations by the department. en-us Wed, 06 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94052 The Appellate Tribunal CEGAT, Chennai overturned the Commissioner's decision in a case concerning the classification of goods under Chapter 84 or 87. The Tribunal held that the items in question remained as castings and should be classified under Chapter 73, rejecting the reclassification under different headings. It also ruled in favor of the appellants on the time-bar issue, setting aside the demands and penalties imposed due to the absence of suppression of facts and consistent acceptance of classification declarations by the department. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94052