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    <title>2016 (1) TMI 479 - MADRAS HIGH COURT</title>
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    <description>The court confirmed the classification of &#039;Wiper Motor Assembly&#039; under Tariff Sub Heading No.8512.00, upholding the demand for a specific duty amount. Interest payable was calculated from the date of the Finance Bill, 1995, receiving presidential assent. The court clarified that interest accrues from the date of ascertainment of duty, not the date of the initial order, dismissing the appeal and affirming the validity of the interest demand as per legal provisions and precedents.</description>
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