https://www.taxtmi.com/caselaws?id=96337 The Tribunal upheld the lower authority's classification for Street Light Fittings, Panel Boards, and C.T. Meter Boxes under the Central Excise Tariff, finding them correctly assessable to duty. Stay Rods were deemed dutiable, while other items like Cross Arms were found non-exigible. The Tribunal emphasized the importance of identifying distinct products for dutiability determination and limited duty demands to specific items. The matter was remanded for redetermination of duty, considering Modvat credit and legal precedents, ensuring a comprehensive analysis of the goods' classification and duty liability. en-us Thu, 22 Mar 2001 00:00:00 +0530 Wed, 21 Dec 2011 10:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96337 The Tribunal upheld the lower authority's classification for Street Light Fittings, Panel Boards, and C.T. Meter Boxes under the Central Excise Tariff, finding them correctly assessable to duty. Stay Rods were deemed dutiable, while other items like Cross Arms were found non-exigible. The Tribunal emphasized the importance of identifying distinct products for dutiability determination and limited duty demands to specific items. The matter was remanded for redetermination of duty, considering Modvat credit and legal precedents, ensuring a comprehensive analysis of the goods' classification and duty liability. Case-Laws Central Excise Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96337