https://www.taxtmi.com/caselaws?id=1501 Classification of printed catch covers under Chapter 48 was upheld because earlier Tribunal decisions had already settled similar goods under that heading, and the assessee had itself accepted that classification earlier. The contrary authority on printed wrappers was held not to govern the facts. On limitation, conflicting views on excisability and classification supported the assessee's bona fide belief that the goods were not excisable, so the extended period could not be invoked. The duty demand was therefore confined to the normal period, with the classification challenge rejected and the appeal only partly allowed. en-us Wed, 17 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1501 Classification of printed catch covers under Chapter 48 was upheld because earlier Tribunal decisions had already settled similar goods under that heading, and the assessee had itself accepted that classification earlier. The contrary authority on printed wrappers was held not to govern the facts. On limitation, conflicting views on excisability and classification supported the assessee's bona fide belief that the goods were not excisable, so the extended period could not be invoked. The duty demand was therefore confined to the normal period, with the classification challenge rejected and the appeal only partly allowed. Case-Laws Central Excise Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1501