https://www.taxtmi.com/caselaws?id=197194 Goods cleared by the assessee were treated as classifiable under Tariff Entry 8528 rather than Tariff Entry 8529 under the Central Excise Tariff Act, 1985. The classification was upheld because the Commissioner and Tribunal relied on the relevant departmental circulars and the applicable statute, and the determination was treated as a finding of fact supported by the record. No basis was found to interfere with those concurrent findings, and the levy of duty challenge failed. en-us Fri, 31 Mar 2017 00:00:00 +0530 Sat, 30 Dec 2017 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197194 Goods cleared by the assessee were treated as classifiable under Tariff Entry 8528 rather than Tariff Entry 8529 under the Central Excise Tariff Act, 1985. The classification was upheld because the Commissioner and Tribunal relied on the relevant departmental circulars and the applicable statute, and the determination was treated as a finding of fact supported by the record. No basis was found to interfere with those concurrent findings, and the levy of duty challenge failed. Case-Laws Central Excise Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197194