https://www.taxtmi.com/caselaws?id=109740 The Appellate Tribunal CEGAT, Kolkata clarified that the 'bowl assembly' is not liable to duty under Item 30A of the Central Excise Tariff. It held that the recovery notices issued were time-barred under Section 11A due to the notice for recovery of the erroneous refund being beyond the prescribed limitation period. The Tribunal's decision was based on a detailed analysis of the classification issue and relevant legal principles, leading to the dismissal of the Revenue's appeal. en-us Wed, 30 Jan 2002 00:00:00 +0530 Wed, 11 Apr 2012 16:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109740 The Appellate Tribunal CEGAT, Kolkata clarified that the 'bowl assembly' is not liable to duty under Item 30A of the Central Excise Tariff. It held that the recovery notices issued were time-barred under Section 11A due to the notice for recovery of the erroneous refund being beyond the prescribed limitation period. The Tribunal's decision was based on a detailed analysis of the classification issue and relevant legal principles, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Wed, 30 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109740