https://www.taxtmi.com/caselaws?id=333013 Ducts manufactured and supplied for air-conditioning projects were treated as part of the air-conditioning system rather than classifiable under sub-heading 7304.10, because the Tribunal found the issue already covered by binding precedent in the assessee's own case and connected rulings. It also relied on the Supreme Court's dismissal of the Department's appeal in that matter. On that basis, the classification adopted in the impugned orders could not be sustained, and the related duty demand and consequential penalty on the chief executive were set aside. en-us Wed, 28 Sep 2016 00:00:00 +0530 Fri, 30 Sep 2016 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333013 Ducts manufactured and supplied for air-conditioning projects were treated as part of the air-conditioning system rather than classifiable under sub-heading 7304.10, because the Tribunal found the issue already covered by binding precedent in the assessee's own case and connected rulings. It also relied on the Supreme Court's dismissal of the Department's appeal in that matter. On that basis, the classification adopted in the impugned orders could not be sustained, and the related duty demand and consequential penalty on the chief executive were set aside. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333013