https://www.taxtmi.com/caselaws?id=631 The Tribunal classified the plastic spring bangles as 'Toys' under CSH 9503.00 instead of 'Articles of Plastic' under CSH 3926.90 as contended by the Revenue. The duty demand, penalty, and interest were deemed unjustified, leading to the appeal being allowed with consequential relief. The Tribunal emphasized that the items were amusement articles for children, distinct from traditional bangles, and therefore, the impugned order lacked merit. en-us Fri, 21 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=631 The Tribunal classified the plastic spring bangles as 'Toys' under CSH 9503.00 instead of 'Articles of Plastic' under CSH 3926.90 as contended by the Revenue. The duty demand, penalty, and interest were deemed unjustified, leading to the appeal being allowed with consequential relief. The Tribunal emphasized that the items were amusement articles for children, distinct from traditional bangles, and therefore, the impugned order lacked merit. Case-Laws Central Excise Fri, 21 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=631