https://www.taxtmi.com/caselaws?id=254110 The Tribunal confirmed duty demands for one period, set aside penalties and confiscation, and ruled out duty liability for another period due to the non-applicability of the extended limitation period. The activities of packing/re-packing, labelling/re-labelling, and fixing MRP on automobile parts were considered manufacturing, attracting duty liability. The parts were classified as automobile parts rather than earth moving equipment, justifying the duty liability. Penalties and confiscation imposed were deemed unwarranted and were set aside. en-us Wed, 23 Jul 2014 00:00:00 +0530 Sat, 05 Dec 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254110 The Tribunal confirmed duty demands for one period, set aside penalties and confiscation, and ruled out duty liability for another period due to the non-applicability of the extended limitation period. The activities of packing/re-packing, labelling/re-labelling, and fixing MRP on automobile parts were considered manufacturing, attracting duty liability. The parts were classified as automobile parts rather than earth moving equipment, justifying the duty liability. Penalties and confiscation imposed were deemed unwarranted and were set aside. Case-Laws Central Excise Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254110