https://www.taxtmi.com/caselaws?id=369566 The product was treated as classifiable under Chapter 47, matching the Tribunal's earlier final classification of the same product in the assessee's related matter, so the revenue could not reopen the classification dispute. On that basis, the clearances were not dutiable and the demand could not survive. In the alternative, exempt clearances of the related unit had to be excluded while computing aggregate turnover for SSI exemption, and the appellant's clearances remained within the limit under Notification No. 8/2003-Central Excise. The penalty and confiscation-related reliefs therefore also failed and the orders below were set aside in favour of the assessee. en-us Mon, 22 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369566 The product was treated as classifiable under Chapter 47, matching the Tribunal's earlier final classification of the same product in the assessee's related matter, so the revenue could not reopen the classification dispute. On that basis, the clearances were not dutiable and the demand could not survive. In the alternative, exempt clearances of the related unit had to be excluded while computing aggregate turnover for SSI exemption, and the appellant's clearances remained within the limit under Notification No. 8/2003-Central Excise. The penalty and confiscation-related reliefs therefore also failed and the orders below were set aside in favour of the assessee. Case-Laws Central Excise Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369566