https://www.taxtmi.com/highlights?id=80723 Goods supplied to Indian Railways classified under Chapter 86 for brake systems, HVAC, couplers, doors, pantographs etc. Pantographs and parts exclusively used in railways or tramway locomotives, but classification guided by notes u/ss/Chapters of Central Excise Tariff. Revenue failed to establish case for classifying pantographs under CTH 8535. Extended period demand fails as no finding of intended duty evasion. Interest payable on delayed duty payment even without deceit as per Supreme Court ruling. No blameworthy act with intention to evade duty, hence no penalty. Appeal disposed. en-us Tue, 27 Aug 2024 08:17:01 +0530 Tue, 27 Aug 2024 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80723 Goods supplied to Indian Railways classified under Chapter 86 for brake systems, HVAC, couplers, doors, pantographs etc. Pantographs and parts exclusively used in railways or tramway locomotives, but classification guided by notes u/ss/Chapters of Central Excise Tariff. Revenue failed to establish case for classifying pantographs under CTH 8535. Extended period demand fails as no finding of intended duty evasion. Interest payable on delayed duty payment even without deceit as per Supreme Court ruling. No blameworthy act with intention to evade duty, hence no penalty. Appeal disposed. Highlights Central Excise Tue, 27 Aug 2024 08:17:01 +0530 https://www.taxtmi.com/highlights?id=80723