https://www.taxtmi.com/caselaws?id=100865 The Appellate Tribunal CEGAT, New Delhi ruled in favor of classifying the Helmet Locking Device under Heading 87.14 of the Central Excise Tariff Act. The Tribunal found that the product, designed for locking helmets onto two-wheelers, met the conditions of the Tariff under this heading. Additionally, the Tribunal deemed a corrigendum as a new show cause notice, issued beyond the statutory time limit, leading to the demand for Central Excise duty being considered time-barred and subsequently set aside. en-us Tue, 05 Feb 2002 00:00:00 +0530 Tue, 07 Feb 2012 14:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100865 The Appellate Tribunal CEGAT, New Delhi ruled in favor of classifying the Helmet Locking Device under Heading 87.14 of the Central Excise Tariff Act. The Tribunal found that the product, designed for locking helmets onto two-wheelers, met the conditions of the Tariff under this heading. Additionally, the Tribunal deemed a corrigendum as a new show cause notice, issued beyond the statutory time limit, leading to the demand for Central Excise duty being considered time-barred and subsequently set aside. Case-Laws Central Excise Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100865