https://www.taxtmi.com/caselaws?id=190450 The Government upheld the Department's position, confirming the correct classification of goods under Tariff Item 8413 70 10 with a 4% duty rate. The excess rebate was deemed recoverable with interest as per Central Excise Act provisions. The Commissioner (Appeals) was found to have the authority to address classification issues raised during review. The Department's revision application was allowed, while the applicant's revision application was dismissed. en-us Wed, 16 Dec 2015 00:00:00 +0530 Thu, 16 Feb 2017 07:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190450 The Government upheld the Department's position, confirming the correct classification of goods under Tariff Item 8413 70 10 with a 4% duty rate. The excess rebate was deemed recoverable with interest as per Central Excise Act provisions. The Commissioner (Appeals) was found to have the authority to address classification issues raised during review. The Department's revision application was allowed, while the applicant's revision application was dismissed. Case-Laws Central Excise Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190450