https://www.taxtmi.com/caselaws?id=114359 Concessional duty under Notification No. 78/90-C.E. was denied for an electrical transformer because it was not among the goods listed in the schedule, and no basis was shown to bring it within any enumerated item. As the eligibility conditions were not satisfied, the differential duty demand was upheld. The associated penalty for clearing the goods at a concessional rate without filing the required classification declaration under Rule 173B was also sustained as justified and not excessive. en-us Fri, 16 Jul 2004 00:00:00 +0530 Tue, 15 May 2012 10:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114359 Concessional duty under Notification No. 78/90-C.E. was denied for an electrical transformer because it was not among the goods listed in the schedule, and no basis was shown to bring it within any enumerated item. As the eligibility conditions were not satisfied, the differential duty demand was upheld. The associated penalty for clearing the goods at a concessional rate without filing the required classification declaration under Rule 173B was also sustained as justified and not excessive. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114359