https://www.taxtmi.com/caselaws?id=114940 Signal generators were held to fall under Heading 8543.20 of the Central Excise Tariff as specifically described electrical apparatus with individual function, and not under the more general Heading 9031.00 for measuring or checking instruments. The classification dispute was resolved in favour of the specific tariff entry, with the competing heading rejected. On that basis, the duty demands were recoverable, and the penalty for clearance of goods without payment under the correct heading was sustained. The appeals therefore failed, and the classification, duty liability, and penalty were affirmed. en-us Thu, 13 Jan 2005 00:00:00 +0530 Tue, 22 May 2012 14:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114940 Signal generators were held to fall under Heading 8543.20 of the Central Excise Tariff as specifically described electrical apparatus with individual function, and not under the more general Heading 9031.00 for measuring or checking instruments. The classification dispute was resolved in favour of the specific tariff entry, with the competing heading rejected. On that basis, the duty demands were recoverable, and the penalty for clearance of goods without payment under the correct heading was sustained. The appeals therefore failed, and the classification, duty liability, and penalty were affirmed. Case-Laws Central Excise Thu, 13 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114940