https://www.taxtmi.com/caselaws?id=444127 The Tribunal classified the combipack under sub-heading 38089191, agreeing with the department's assessment that the essential character of the product is that of the Mosquito Repellant Refill (MRR). The penalty under Rule 25 of Central Excise Rules, 2002 was revoked due to the absence of intent to evade duty. The demand, including interest, was upheld partially, resulting in the appeals being partly allowed. en-us Mon, 09 Oct 2023 00:00:00 +0530 Tue, 10 Oct 2023 08:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444127 The Tribunal classified the combipack under sub-heading 38089191, agreeing with the department's assessment that the essential character of the product is that of the Mosquito Repellant Refill (MRR). The penalty under Rule 25 of Central Excise Rules, 2002 was revoked due to the absence of intent to evade duty. The demand, including interest, was upheld partially, resulting in the appeals being partly allowed. Case-Laws Central Excise Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444127