https://www.taxtmi.com/caselaws?id=120290 Spares for pressure cookers were held not classifiable as complete pressure cookers and fell under the residuary entry for other articles; on that basis, the duty demand issued under Rule 9(2) read with Section 11A was sustained, and the fact that the removals were within departmental knowledge did not defeat the demand. Penalty was not imposed because the demand was within the normal limitation period and the assessee had filed a declaration. The classification and duty demand were restored, while penalty relief was maintained. en-us Mon, 09 Oct 2006 00:00:00 +0530 Wed, 18 Jul 2012 12:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120290 Spares for pressure cookers were held not classifiable as complete pressure cookers and fell under the residuary entry for other articles; on that basis, the duty demand issued under Rule 9(2) read with Section 11A was sustained, and the fact that the removals were within departmental knowledge did not defeat the demand. Penalty was not imposed because the demand was within the normal limitation period and the assessee had filed a declaration. The classification and duty demand were restored, while penalty relief was maintained. Case-Laws Central Excise Mon, 09 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120290