https://www.taxtmi.com/caselaws?id=352335 The Tribunal upheld the classification of roller blinds under the Central Excise Tariff, determining them as excisable goods subject to duty payment. It concluded that the installation of roller blinds constitutes manufacturing, not a service, as they are movable property even after installation. The Tribunal also invoked the extended period of limitation for duty demand, rejecting the appellant's arguments. Penalties imposed on the appellant company and its General Manager were deemed appropriate. The appeal was dismissed, affirming the duty demand and penalties. en-us Fri, 27 Oct 2017 00:00:00 +0530 Fri, 29 Jun 2018 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352335 The Tribunal upheld the classification of roller blinds under the Central Excise Tariff, determining them as excisable goods subject to duty payment. It concluded that the installation of roller blinds constitutes manufacturing, not a service, as they are movable property even after installation. The Tribunal also invoked the extended period of limitation for duty demand, rejecting the appellant's arguments. Penalties imposed on the appellant company and its General Manager were deemed appropriate. The appeal was dismissed, affirming the duty demand and penalties. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352335