https://www.taxtmi.com/caselaws?id=248914 The Supreme Court ruled in favor of the appellant in a classification dispute case involving "Refined Palm Stearin." The Court upheld that the product should be classified under heading 3823 11, not 1511 90 as contended by the Revenue. The appellant successfully argued that the demand for duty was time-barred, citing a Circular withdrawn in 2011 and previous classification decisions. The Tribunal found the demand from September 2008 to March 2011 time-barred due to no clearance of goods from April 2011 to March 2012, granting relief by waiving the pre-deposit requirement and staying recovery. en-us Wed, 15 May 2013 00:00:00 +0530 Sat, 28 Jun 2014 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248914 The Supreme Court ruled in favor of the appellant in a classification dispute case involving "Refined Palm Stearin." The Court upheld that the product should be classified under heading 3823 11, not 1511 90 as contended by the Revenue. The appellant successfully argued that the demand for duty was time-barred, citing a Circular withdrawn in 2011 and previous classification decisions. The Tribunal found the demand from September 2008 to March 2011 time-barred due to no clearance of goods from April 2011 to March 2012, granting relief by waiving the pre-deposit requirement and staying recovery. Case-Laws Central Excise Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248914