https://www.taxtmi.com/caselaws?id=2719 The Tribunal upheld the classification of Door Handles and Hinges under Heading 83.02 as articles of base metal, setting aside the duty demand of Rs. 12,36,556.00 and reducing the penalty to Rs. 1.00 lakh. Relying on the Explanatory Note to the Harmonised Systems Nomenclature, the Tribunal emphasized aligning the Customs and Excise Tariffs, rejecting the claim for classification under Chapter 87. Despite setting aside the penalty, the Tribunal confirmed the duty demand under Heading 83.02, emphasizing essential characteristics and Explanatory Notes in classification disputes. en-us Fri, 10 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2719 The Tribunal upheld the classification of Door Handles and Hinges under Heading 83.02 as articles of base metal, setting aside the duty demand of Rs. 12,36,556.00 and reducing the penalty to Rs. 1.00 lakh. Relying on the Explanatory Note to the Harmonised Systems Nomenclature, the Tribunal emphasized aligning the Customs and Excise Tariffs, rejecting the claim for classification under Chapter 87. Despite setting aside the penalty, the Tribunal confirmed the duty demand under Heading 83.02, emphasizing essential characteristics and Explanatory Notes in classification disputes. Case-Laws Central Excise Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2719