https://www.taxtmi.com/caselaws?id=99240 The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants in a case concerning the classification of steel seats for duty exemption. The Tribunal held that the steel seats were complete seats entitled to exemption notifications, rejecting the Revenue's argument that upholstering was necessary for completeness. Additionally, the Tribunal found that the appellants' belief in exemption due to the approval of classification lists by other manufacturers justified their non-compliance with excise formalities, leading to the allowance of the appeal on both merits and limitation, thereby setting aside the Order-in-Original. en-us Fri, 20 Oct 2000 00:00:00 +0530 Wed, 25 Jan 2012 16:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99240 The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants in a case concerning the classification of steel seats for duty exemption. The Tribunal held that the steel seats were complete seats entitled to exemption notifications, rejecting the Revenue's argument that upholstering was necessary for completeness. Additionally, the Tribunal found that the appellants' belief in exemption due to the approval of classification lists by other manufacturers justified their non-compliance with excise formalities, leading to the allowance of the appeal on both merits and limitation, thereby setting aside the Order-in-Original. Case-Laws Central Excise Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99240