https://www.taxtmi.com/caselaws?id=207501 Goods held classifiable under Heading 3402.90, and the consequential duty demand was sustained because the respondent accepted the classification and the earlier approval under Chapter 28 did not survive once the product was correctly placed under Chapter 34. However, penalty and interest were not leviable because the record did not establish fraud, suppression, or misstatement with intent to evade duty; the classification dispute arose after a Chemical Examiner's report and the earlier classification list had been approved. On that basis, interest under Section 11AB and penalty under Rule 173Q(1) were set aside. en-us Wed, 30 Mar 2011 00:00:00 +0530 Thu, 15 Dec 2011 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207501 Goods held classifiable under Heading 3402.90, and the consequential duty demand was sustained because the respondent accepted the classification and the earlier approval under Chapter 28 did not survive once the product was correctly placed under Chapter 34. However, penalty and interest were not leviable because the record did not establish fraud, suppression, or misstatement with intent to evade duty; the classification dispute arose after a Chemical Examiner's report and the earlier classification list had been approved. On that basis, interest under Section 11AB and penalty under Rule 173Q(1) were set aside. Case-Laws Central Excise Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207501