https://www.taxtmi.com/caselaws?id=392719 Concessional duty under Notification No. 10/2006-CE was available for paver blocks classified under Chapter Heading 68101990 because the goods fell within Chapter 68 and were not covered by any specific exclusion; denial based only on a different sub-classification was not justified. The article further notes that the extended period and related penalties were unsustainable where the assessee had informed the department that it was availing the notification benefit and paying duty accordingly, so there was no suppression to support an extended limitation demand. en-us Mon, 09 Sep 2019 00:00:00 +0530 Thu, 27 Feb 2020 07:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392719 Concessional duty under Notification No. 10/2006-CE was available for paver blocks classified under Chapter Heading 68101990 because the goods fell within Chapter 68 and were not covered by any specific exclusion; denial based only on a different sub-classification was not justified. The article further notes that the extended period and related penalties were unsustainable where the assessee had informed the department that it was availing the notification benefit and paying duty accordingly, so there was no suppression to support an extended limitation demand. Case-Laws Central Excise Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392719