https://www.taxtmi.com/caselaws?id=755324 CESTAT Chandigarh held that appellants who imported filters, affixed labels, and supplied them to earthmoving equipment manufacturers were not liable for excise duty on parts/components/assemblies under the Automobiles head for the period prior to 29.04.2010, as legislative amendment clarified this exclusion. Demand for pre-amendment period was unsustainable, while post-amendment demand was valid. Appellants had already paid duty from the amendment date. Penalties imposed on appellants and their Director (Finance) were set aside. Appeal disposed of. en-us Tue, 09 Jul 2024 00:00:00 +0530 Thu, 11 Jul 2024 08:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755324 CESTAT Chandigarh held that appellants who imported filters, affixed labels, and supplied them to earthmoving equipment manufacturers were not liable for excise duty on parts/components/assemblies under the Automobiles head for the period prior to 29.04.2010, as legislative amendment clarified this exclusion. Demand for pre-amendment period was unsustainable, while post-amendment demand was valid. Appellants had already paid duty from the amendment date. Penalties imposed on appellants and their Director (Finance) were set aside. Appeal disposed of. Case-Laws Central Excise Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755324