https://www.taxtmi.com/caselaws?id=114269 Tarpaulin manufactured from plastic granules was treated as classifiable under Heading 39.26, following prior Tribunal precedent. The demand for August 1998 was held time-barred because it fell beyond six months under Section 11A(1), and the extended period was unavailable where a classification list had been filed. The realised price had to be treated as cum-duty price, with statutory deduction allowed in valuation. Penalty for the bona fide classification dispute was set aside, the penalty on short inputs was reduced, confiscation of unaccounted excess finished goods was sustained, the redemption fine was reduced, and the connected penalties on the other appellants were deleted. en-us Wed, 25 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 12:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114269 Tarpaulin manufactured from plastic granules was treated as classifiable under Heading 39.26, following prior Tribunal precedent. The demand for August 1998 was held time-barred because it fell beyond six months under Section 11A(1), and the extended period was unavailable where a classification list had been filed. The realised price had to be treated as cum-duty price, with statutory deduction allowed in valuation. Penalty for the bona fide classification dispute was set aside, the penalty on short inputs was reduced, confiscation of unaccounted excess finished goods was sustained, the redemption fine was reduced, and the connected penalties on the other appellants were deleted. Case-Laws Central Excise Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114269