https://www.taxtmi.com/caselaws?id=115466 The Tribunal ruled in favor of the appellants in a case involving the classification of CD towers and audio cassette stands under the Central Excise Tariff Act, 1985. The items were classified under CET sub-heading 3924.90 instead of Chapter 94.03 as contended by the department. Additionally, the demand for duty was deemed time-barred due to the absence of wilful suppression or misstatement of facts by the appellants. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellants. en-us Fri, 27 May 2005 00:00:00 +0530 Tue, 29 May 2012 18:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115466 The Tribunal ruled in favor of the appellants in a case involving the classification of CD towers and audio cassette stands under the Central Excise Tariff Act, 1985. The items were classified under CET sub-heading 3924.90 instead of Chapter 94.03 as contended by the department. Additionally, the demand for duty was deemed time-barred due to the absence of wilful suppression or misstatement of facts by the appellants. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Central Excise Fri, 27 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115466