https://www.taxtmi.com/caselaws?id=110116 The appeal focused on the assessment and classification of castings undergoing various processes. The Appellate Collector classified the castings under tariff item 26AA(v) as intermediate products for manufacturing machine parts, upholding duty liability. However, the imposition of additional duty on the assembled wheel axle under item 68 was deemed incorrect as it did not create a new product. The argument for duty recovery from the date of the Assistant Collector's order was rejected, emphasizing adherence to statutory limitations. The appeal was dismissed, affirming duty liability for castings under 26AA(v) but rejecting additional duty on the wheel tub assembly under item 68. en-us Mon, 23 Mar 1987 00:00:00 +0530 Fri, 13 Apr 2012 17:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110116 The appeal focused on the assessment and classification of castings undergoing various processes. The Appellate Collector classified the castings under tariff item 26AA(v) as intermediate products for manufacturing machine parts, upholding duty liability. However, the imposition of additional duty on the assembled wheel axle under item 68 was deemed incorrect as it did not create a new product. The argument for duty recovery from the date of the Assistant Collector's order was rejected, emphasizing adherence to statutory limitations. The appeal was dismissed, affirming duty liability for castings under 26AA(v) but rejecting additional duty on the wheel tub assembly under item 68. Case-Laws Central Excise Mon, 23 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110116