https://www.taxtmi.com/caselaws?id=97933 The Tribunal classified the product "rich copper concentrate" under Chapter Heading 26.03, rejecting the Revenue's classification under Chapter Heading 74.01. The demand for duty was found to be time-barred due to authorities' awareness of the manufacturing process and acceptance of the product's classification. The Tribunal did not address the eligibility for exemption under Notification 217/86. As a result, the duty demand and penalty were set aside, and the appeals were allowed. en-us Fri, 29 Jun 2001 00:00:00 +0530 Wed, 18 Jan 2012 15:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97933 The Tribunal classified the product "rich copper concentrate" under Chapter Heading 26.03, rejecting the Revenue's classification under Chapter Heading 74.01. The demand for duty was found to be time-barred due to authorities' awareness of the manufacturing process and acceptance of the product's classification. The Tribunal did not address the eligibility for exemption under Notification 217/86. As a result, the duty demand and penalty were set aside, and the appeals were allowed. Case-Laws Central Excise Fri, 29 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97933