https://www.taxtmi.com/caselaws?id=166120 The Tribunal allowed the appeal, setting aside the lower authorities' orders. It determined that the products were forged and fell under T.I. 26AA, exempt from duty under Notification No. 31/76-C.E. The sudden change in classification lacked justification, rendering the demand for duty unenforceable and time-barred. The appellant was granted consequential relief. en-us Mon, 23 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 12:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166120 The Tribunal allowed the appeal, setting aside the lower authorities' orders. It determined that the products were forged and fell under T.I. 26AA, exempt from duty under Notification No. 31/76-C.E. The sudden change in classification lacked justification, rendering the demand for duty unenforceable and time-barred. The appellant was granted consequential relief. Case-Laws Central Excise Mon, 23 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166120