https://www.taxtmi.com/caselaws?id=390053 The tribunal concluded that the synthetic filament yarn in question should be classified under Chapter Heading 5402 instead of 5404 of CETA, 1985. Test results from 2006 were deemed applicable only prospectively. The extended period of limitation was held inapplicable due to the Department's awareness of the appellant's activities. Confiscation and penalties were found unjustified, leading to their reversal. The case was remanded for quantification of duty for the normal period. en-us Fri, 20 Dec 2019 00:00:00 +0530 Sat, 07 Nov 2020 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390053 The tribunal concluded that the synthetic filament yarn in question should be classified under Chapter Heading 5402 instead of 5404 of CETA, 1985. Test results from 2006 were deemed applicable only prospectively. The extended period of limitation was held inapplicable due to the Department's awareness of the appellant's activities. Confiscation and penalties were found unjustified, leading to their reversal. The case was remanded for quantification of duty for the normal period. Case-Laws Central Excise Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390053