https://www.taxtmi.com/caselaws?id=41188 The Government upheld the classification of aluminium rods in coil form as wire rods under Tariff Item 27(a)(ii), rejecting the petitioners' argument for a different classification. Regarding the allegation of an offence for clearing products without duty payment, the Government set aside penalties, acknowledging the department's initial approval of the classification list. The petitioners' request for a set-off of duty paid on aluminium scrap and melting loss was not addressed at the revision stage, with the Government suggesting the issue be raised before the Assistant Collector with specific references to relevant notifications. en-us Wed, 23 Apr 1980 00:00:00 +0530 Mon, 31 May 2010 11:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41188 The Government upheld the classification of aluminium rods in coil form as wire rods under Tariff Item 27(a)(ii), rejecting the petitioners' argument for a different classification. Regarding the allegation of an offence for clearing products without duty payment, the Government set aside penalties, acknowledging the department's initial approval of the classification list. The petitioners' request for a set-off of duty paid on aluminium scrap and melting loss was not addressed at the revision stage, with the Government suggesting the issue be raised before the Assistant Collector with specific references to relevant notifications. Case-Laws Central Excise Wed, 23 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41188