https://www.taxtmi.com/caselaws?id=432549 The Tribunal allowed the appeals, setting aside the reclassification of 'Silo' under Chapter Subheading 94060099 and the demand for duty, interest, and penalties. The Tribunal upheld the classification of 'Silo' under Chapter Subheading 84379090, as per the appellant's initial classification. The Tribunal also ruled that the extended period for recovery of duty was improperly invoked, as there were no new facts or legal changes justifying it, and interest and penalties were deemed unsustainable due to the dismissal of the duty demand. en-us Fri, 25 Nov 2022 00:00:00 +0530 Sun, 08 Jan 2023 20:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432549 The Tribunal allowed the appeals, setting aside the reclassification of 'Silo' under Chapter Subheading 94060099 and the demand for duty, interest, and penalties. The Tribunal upheld the classification of 'Silo' under Chapter Subheading 84379090, as per the appellant's initial classification. The Tribunal also ruled that the extended period for recovery of duty was improperly invoked, as there were no new facts or legal changes justifying it, and interest and penalties were deemed unsustainable due to the dismissal of the duty demand. Case-Laws Central Excise Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432549