https://www.taxtmi.com/caselaws?id=115640 The Tribunal upheld the reclassification of EHT transformer, Line Driver transformer, and SMPS transformer under Heading 8504.00 instead of sub-heading 8529.00, as per Note 2(a) of Section XVI of the Central Excise Tariff. The Revenue's argument for correct classification was supported by the specific heading for transformers and Section 11A provisions for duty recovery. The appeal was rejected, confirming the Additional Collector's order for differential duty payment. en-us Mon, 27 Jun 2005 00:00:00 +0530 Thu, 31 May 2012 16:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115640 The Tribunal upheld the reclassification of EHT transformer, Line Driver transformer, and SMPS transformer under Heading 8504.00 instead of sub-heading 8529.00, as per Note 2(a) of Section XVI of the Central Excise Tariff. The Revenue's argument for correct classification was supported by the specific heading for transformers and Section 11A provisions for duty recovery. The appeal was rejected, confirming the Additional Collector's order for differential duty payment. Case-Laws Central Excise Mon, 27 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115640