https://www.taxtmi.com/caselaws?id=166792 The Tribunal rejected the appellants' appeal seeking exemption from additional excise duty and Handloom Cess on processed man-made fabrics for trade samples. It held that there was no promise by the Department to waive the duty, and trade samples were deemed subject to the cess as processed fabrics. The decision emphasized uniform treatment in taxation matters and dismissed the appellants' claims of exemption based on estoppel or trade sample classification, affirming their liability to pay both duties. en-us Wed, 14 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 10:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166792 The Tribunal rejected the appellants' appeal seeking exemption from additional excise duty and Handloom Cess on processed man-made fabrics for trade samples. It held that there was no promise by the Department to waive the duty, and trade samples were deemed subject to the cess as processed fabrics. The decision emphasized uniform treatment in taxation matters and dismissed the appellants' claims of exemption based on estoppel or trade sample classification, affirming their liability to pay both duties. Case-Laws Central Excise Wed, 14 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166792