https://www.taxtmi.com/caselaws?id=40544 The court ruled in favor of the petitioner, an electrical equipment manufacturer, in a case concerning the classification of High Rupturing Capacity Cartridge Fuselinks for excise duty under Entry 23 B of the Central Excises and Salt Act, 1944. The court determined that the fuselinks did not qualify as porcelainware under the Entry, emphasizing that variations in composition do not necessarily disqualify a product as porcelain. Despite the broad language of the Entry, the court held that the fuselinks did not align with the items listed and were not liable for excise duty under Entry 23-B. en-us Wed, 12 Feb 1975 00:00:00 +0530 Mon, 10 May 2010 13:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40544 The court ruled in favor of the petitioner, an electrical equipment manufacturer, in a case concerning the classification of High Rupturing Capacity Cartridge Fuselinks for excise duty under Entry 23 B of the Central Excises and Salt Act, 1944. The court determined that the fuselinks did not qualify as porcelainware under the Entry, emphasizing that variations in composition do not necessarily disqualify a product as porcelain. Despite the broad language of the Entry, the court held that the fuselinks did not align with the items listed and were not liable for excise duty under Entry 23-B. Case-Laws Central Excise Wed, 12 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40544