https://www.taxtmi.com/caselaws?id=286525 The Tribunal upheld the classification of the steam cleaner under Heading 8419 20 90 of the Central Excise Tariff Act, 1985, based on the specific coverage of sterilizing and steaming apparatus under that heading. Additionally, the Tribunal ruled in favor of the appellants regarding the penalty invocation, setting it aside under Section 11AC of the Central Excise Act, 1944, due to the department's awareness of the appellant's activities and regular return submissions. The appeal was allowed on the penalty issue, providing relief to the appellants. en-us Fri, 01 Jun 2018 00:00:00 +0530 Tue, 03 Mar 2020 10:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286525 The Tribunal upheld the classification of the steam cleaner under Heading 8419 20 90 of the Central Excise Tariff Act, 1985, based on the specific coverage of sterilizing and steaming apparatus under that heading. Additionally, the Tribunal ruled in favor of the appellants regarding the penalty invocation, setting it aside under Section 11AC of the Central Excise Act, 1944, due to the department's awareness of the appellant's activities and regular return submissions. The appeal was allowed on the penalty issue, providing relief to the appellants. Case-Laws Central Excise Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286525