https://www.taxtmi.com/caselaws?id=166261 The appellant, a manufacturer of "Wind Mill Towers," sought classification under Chapter sub-heading 8412.00 for exemption under Notification No. 205/88. However, authorities reclassified the product under 7308.20, denying the exemption. Despite non-response to a show cause notice, the classification under 7308.20 was upheld by the Appellate Authority and CESTAT. The courts determined that during the relevant period, the towers were correctly classified under 7308.20, making the appellant ineligible for exemption benefits. The appeal was dismissed based on the classification and exemption timeline, with no retrospective benefits granted. en-us Thu, 28 Jul 2011 00:00:00 +0530 Sat, 13 Sep 2014 23:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166261 The appellant, a manufacturer of "Wind Mill Towers," sought classification under Chapter sub-heading 8412.00 for exemption under Notification No. 205/88. However, authorities reclassified the product under 7308.20, denying the exemption. Despite non-response to a show cause notice, the classification under 7308.20 was upheld by the Appellate Authority and CESTAT. The courts determined that during the relevant period, the towers were correctly classified under 7308.20, making the appellant ineligible for exemption benefits. The appeal was dismissed based on the classification and exemption timeline, with no retrospective benefits granted. Case-Laws Central Excise Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166261