https://www.taxtmi.com/caselaws?id=95997 Goods described as "Hal Ki Noke" were held to be crude castings requiring further machining and allied operations before use as agricultural or horticultural machinery parts, so they were classified under the tariff heading adopted by the department rather than Heading 8432.00. The duty demand was therefore upheld against the assessee. On penalties, the record showed that their imposition was unwarranted in the circumstances, and the penalties were set aside. The matter resulted in partial relief: the classification dispute was decided against the assessee, but the penalty component was deleted. en-us Tue, 17 Apr 2001 00:00:00 +0530 Fri, 16 Dec 2011 15:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95997 Goods described as "Hal Ki Noke" were held to be crude castings requiring further machining and allied operations before use as agricultural or horticultural machinery parts, so they were classified under the tariff heading adopted by the department rather than Heading 8432.00. The duty demand was therefore upheld against the assessee. On penalties, the record showed that their imposition was unwarranted in the circumstances, and the penalties were set aside. The matter resulted in partial relief: the classification dispute was decided against the assessee, but the penalty component was deleted. Case-Laws Central Excise Tue, 17 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95997