https://www.taxtmi.com/caselaws?id=102386 Objection to the excise notice under Section 11A failed because the record showed that multiple notices had been issued and adjudicated, and the alleged defect in appellate authorisation was unsupported by production of the challenged authorisation. On classification, stainless steel shaft bearings were treated as transmission shafts by essential character, so their tariff entry was determined by that character rather than by use with pumps. The claimed classification as parts of centrifugal pumps was rejected, and the revenue classification was upheld. en-us Mon, 04 Mar 2002 00:00:00 +0530 Tue, 14 Feb 2012 17:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102386 Objection to the excise notice under Section 11A failed because the record showed that multiple notices had been issued and adjudicated, and the alleged defect in appellate authorisation was unsupported by production of the challenged authorisation. On classification, stainless steel shaft bearings were treated as transmission shafts by essential character, so their tariff entry was determined by that character rather than by use with pumps. The claimed classification as parts of centrifugal pumps was rejected, and the revenue classification was upheld. Case-Laws Central Excise Mon, 04 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102386