https://www.taxtmi.com/caselaws?id=167119 The Tribunal classified tubular shaped arc chamber housings under Tariff Item 22F(4), rejecting the argument for Item 68. It interpreted "manufactures therefrom" broadly to include products made from intermediate stages like glass fabrics. Double taxation concerns were dismissed, citing precedent allowing for multi-stage taxation. The limitation period for demanding differential duty was restricted to the period from 12-10-81 onwards, not from June 1979. Consequently, the appeal was disposed of in accordance with these findings. en-us Thu, 08 Mar 1984 00:00:00 +0530 Sat, 06 Dec 2014 14:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167119 The Tribunal classified tubular shaped arc chamber housings under Tariff Item 22F(4), rejecting the argument for Item 68. It interpreted "manufactures therefrom" broadly to include products made from intermediate stages like glass fabrics. Double taxation concerns were dismissed, citing precedent allowing for multi-stage taxation. The limitation period for demanding differential duty was restricted to the period from 12-10-81 onwards, not from June 1979. Consequently, the appeal was disposed of in accordance with these findings. Case-Laws Central Excise Thu, 08 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167119