https://www.taxtmi.com/caselaws?id=166794 Portable gas-fired flint lighters were held classifiable as mechanical lighters under Item 39 because the tariff covered any portable mechanical contrivance for ignition producing a spark or flame, and trade description or fixed installation near a stove did not alter that essential character. Duty demand under Rule 9(2) was valid because the goods were removed without licence and without payment of duty; the absence of departmental knowledge defeated the plea of limitation. Confiscation followed from excisable goods being cleared in breach of the Central Excise Rules, and the reduced penalties were left undisturbed. en-us Thu, 08 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 12:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166794 Portable gas-fired flint lighters were held classifiable as mechanical lighters under Item 39 because the tariff covered any portable mechanical contrivance for ignition producing a spark or flame, and trade description or fixed installation near a stove did not alter that essential character. Duty demand under Rule 9(2) was valid because the goods were removed without licence and without payment of duty; the absence of departmental knowledge defeated the plea of limitation. Confiscation followed from excisable goods being cleared in breach of the Central Excise Rules, and the reduced penalties were left undisturbed. Case-Laws Central Excise Thu, 08 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166794