https://www.taxtmi.com/caselaws?id=100881 Electric heating resistors were held classifiable under the specific tariff entry for such goods, Heading 85.16, rather than Heading 85.14, because the heading and its explanatory notes covered heating elements even when used in industrial equipment. Penalty under Rule 173Q and Rule 9(2) of the Central Excise Rules was not warranted, as the assessee had filed a classification declaration, making penal action unnecessary. The classification issue was decided against the assessee, but the penalty was set aside. en-us Thu, 04 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 15:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100881 Electric heating resistors were held classifiable under the specific tariff entry for such goods, Heading 85.16, rather than Heading 85.14, because the heading and its explanatory notes covered heating elements even when used in industrial equipment. Penalty under Rule 173Q and Rule 9(2) of the Central Excise Rules was not warranted, as the assessee had filed a classification declaration, making penal action unnecessary. The classification issue was decided against the assessee, but the penalty was set aside. Case-Laws Central Excise Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100881