https://www.taxtmi.com/caselaws?id=4672 The Appellate Tribunal ruled in favor of the appellants in a case concerning the demand of duty on "floatation reject." The Tribunal found that the item did not meet the criteria for excisability as it was not considered an 'article' under the Central Excise Tariff Schedule. It emphasized the lack of evidence supporting excisability and the failure to classify the commodity as an 'article.' As a result, the Tribunal waived the pre-deposit, stayed the recovery of duty and penalty amounts, and decided in favor of the appellants. en-us Fri, 22 Feb 2008 00:00:00 +0530 Sat, 19 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4672 The Appellate Tribunal ruled in favor of the appellants in a case concerning the demand of duty on "floatation reject." The Tribunal found that the item did not meet the criteria for excisability as it was not considered an 'article' under the Central Excise Tariff Schedule. It emphasized the lack of evidence supporting excisability and the failure to classify the commodity as an 'article.' As a result, the Tribunal waived the pre-deposit, stayed the recovery of duty and penalty amounts, and decided in favor of the appellants. Case-Laws Central Excise Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4672