https://www.taxtmi.com/caselaws?id=96305 Polyethylene glycol products such as PEG 300, PEG 400 and PEG 600 were treated as classifiable under Chapter 29 of the Central Excise Tariff Act, 1985 rather than as plastics under Chapter 39. A prior Tribunal view on the same product line was followed, and no reason was found to depart from it. Once the Chapter 29 classification was accepted, the alleged misclassification under Chapter 39 and the related wrongful declaration could not survive. Penalties imposed on the Director and under Rule 109A of the Central Excise Rules also lost their basis, and the duty demand and penalty orders were set aside with consequential relief. en-us Fri, 19 Jan 2001 00:00:00 +0530 Tue, 20 Dec 2011 17:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96305 Polyethylene glycol products such as PEG 300, PEG 400 and PEG 600 were treated as classifiable under Chapter 29 of the Central Excise Tariff Act, 1985 rather than as plastics under Chapter 39. A prior Tribunal view on the same product line was followed, and no reason was found to depart from it. Once the Chapter 29 classification was accepted, the alleged misclassification under Chapter 39 and the related wrongful declaration could not survive. Penalties imposed on the Director and under Rule 109A of the Central Excise Rules also lost their basis, and the duty demand and penalty orders were set aside with consequential relief. Case-Laws Central Excise Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96305