https://www.taxtmi.com/caselaws?id=102132 The Tribunal classified the electronic instruments under Heading 85.43 of the Tariff, determining them as individual apparatus for producing electrical signals rather than accessories of oscilloscopes under Heading 90.30. The classification of the 'oscilloscope trolly' under Heading 94.03 was undisputed, leading to the Revenue's appeal success in that regard. Additionally, the demand for Central Excise duty beyond the time limit was deemed time-barred due to delayed notice issuance. Consequently, the appeals were disposed of with the instruments classified under Heading 85.43. en-us Fri, 17 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102132 The Tribunal classified the electronic instruments under Heading 85.43 of the Tariff, determining them as individual apparatus for producing electrical signals rather than accessories of oscilloscopes under Heading 90.30. The classification of the 'oscilloscope trolly' under Heading 94.03 was undisputed, leading to the Revenue's appeal success in that regard. Additionally, the demand for Central Excise duty beyond the time limit was deemed time-barred due to delayed notice issuance. Consequently, the appeals were disposed of with the instruments classified under Heading 85.43. Case-Laws Central Excise Fri, 17 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102132