https://www.taxtmi.com/caselaws?id=120352 The Tribunal found in favor of the appellant, ruling that the jigs and fixtures supplied to the Ministry of Defence should be classified under Heading 84 for machines and mechanical appliances, not under Heading 73 for structures. The decision emphasized the need for consistent classification practices by revenue authorities to ensure fairness in excise duty assessments. The impugned order was set aside, and the appeal was allowed in favor of the appellant, providing consequential relief. en-us Tue, 21 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 16:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120352 The Tribunal found in favor of the appellant, ruling that the jigs and fixtures supplied to the Ministry of Defence should be classified under Heading 84 for machines and mechanical appliances, not under Heading 73 for structures. The decision emphasized the need for consistent classification practices by revenue authorities to ensure fairness in excise duty assessments. The impugned order was set aside, and the appeal was allowed in favor of the appellant, providing consequential relief. Case-Laws Central Excise Tue, 21 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120352