https://www.taxtmi.com/caselaws?id=329891 A publication dominated by tithi, nakshatra, vara, yoga, karana, auspicious timings, planetary positions and related almanac content was treated as a panchang rather than a calendar. Because the date sequence occupied less than half the page space and the item was marketed as a panchang, its predominant character supported classification under Central Excise Tariff Heading 4901, not Heading 4910. On that basis, the contrary classification adopted by the lower authorities was unsustainable, and the excise duty demand based on calendar classification failed. en-us Mon, 11 Jan 2016 00:00:00 +0530 Fri, 11 Nov 2016 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329891 A publication dominated by tithi, nakshatra, vara, yoga, karana, auspicious timings, planetary positions and related almanac content was treated as a panchang rather than a calendar. Because the date sequence occupied less than half the page space and the item was marketed as a panchang, its predominant character supported classification under Central Excise Tariff Heading 4901, not Heading 4910. On that basis, the contrary classification adopted by the lower authorities was unsustainable, and the excise duty demand based on calendar classification failed. Case-Laws Central Excise Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329891