https://www.taxtmi.com/caselaws?id=353468 The tribunal determined that goods manufactured by the appellant, intended for infant use, were correctly classified under chapter heading 1901.11, despite being supplied to industrial consumers. The extended period of limitation was deemed inapplicable due to the appellant's consistent filing of declarations and Revenue's knowledge of the classification. The appellant succeeded on both merits and limitation, leading to the appeal's allowance and setting aside of the impugned order. Despite a dissenting opinion on the classification issue, the appeal was granted based on the limitation exceeding the normal period. en-us Tue, 05 Dec 2017 00:00:00 +0530 Fri, 27 Apr 2018 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353468 The tribunal determined that goods manufactured by the appellant, intended for infant use, were correctly classified under chapter heading 1901.11, despite being supplied to industrial consumers. The extended period of limitation was deemed inapplicable due to the appellant's consistent filing of declarations and Revenue's knowledge of the classification. The appellant succeeded on both merits and limitation, leading to the appeal's allowance and setting aside of the impugned order. Despite a dissenting opinion on the classification issue, the appeal was granted based on the limitation exceeding the normal period. Case-Laws Central Excise Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353468