https://www.taxtmi.com/caselaws?id=209137 A corrigendum altering the show cause notice classification from Chapter 73 to Chapter 94 was treated as valid because it remained within the scope of the original demand. Steel tables supplied to the education department were held classifiable as Chapter 94 metal furniture, not Chapter 73 household articles, since they were for school use. The value of bought-out items was excluded from SSI exemption computation on the basis of purchase evidence and the absence of proved mutuality of interest or flow back. On these remaining grounds, the demand and penalty were unsustainable. en-us Tue, 11 Jan 2011 00:00:00 +0530 Mon, 29 Jul 2013 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209137 A corrigendum altering the show cause notice classification from Chapter 73 to Chapter 94 was treated as valid because it remained within the scope of the original demand. Steel tables supplied to the education department were held classifiable as Chapter 94 metal furniture, not Chapter 73 household articles, since they were for school use. The value of bought-out items was excluded from SSI exemption computation on the basis of purchase evidence and the absence of proved mutuality of interest or flow back. On these remaining grounds, the demand and penalty were unsustainable. Case-Laws Central Excise Tue, 11 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209137