https://www.taxtmi.com/caselaws?id=166787 The Tribunal dismissed the appeals filed by the Collector of Central Excise, Calcutta, upholding the classification of goods as conveyor belting under Item 68 instead of Item 22. The Tribunal clarified that Section 35F does not apply to Departmental appeals and does not require the department to deposit amounts in question. The decision reaffirmed the earlier classification decision and emphasized the correct classification under the Central Excise Tariff, providing clarity on the condonation of delay in filing appeals and the relevant legal provisions. en-us Thu, 24 Nov 1983 00:00:00 +0530 Wed, 05 Nov 2014 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166787 The Tribunal dismissed the appeals filed by the Collector of Central Excise, Calcutta, upholding the classification of goods as conveyor belting under Item 68 instead of Item 22. The Tribunal clarified that Section 35F does not apply to Departmental appeals and does not require the department to deposit amounts in question. The decision reaffirmed the earlier classification decision and emphasized the correct classification under the Central Excise Tariff, providing clarity on the condonation of delay in filing appeals and the relevant legal provisions. Case-Laws Central Excise Thu, 24 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166787