https://www.taxtmi.com/caselaws?id=41196 Goods that continued to retain their essential character remained classifiable under Tariff Item 26A, as the later insertion of Tariff Item 68 did not by itself warrant reclassification where the departmental view had consistently treated the goods under Item 26A. The revision also noted that the goods had been cleared under a bona fide belief that they were covered by exemption Notification No. 118/66. On those facts, the levy of penalty could not be sustained because there was no deliberate evasion. The operative result was classification under Tariff Item 26A, not Tariff Item 68, with penalty set aside. en-us Wed, 04 Jun 1980 00:00:00 +0530 Mon, 31 May 2010 11:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41196 Goods that continued to retain their essential character remained classifiable under Tariff Item 26A, as the later insertion of Tariff Item 68 did not by itself warrant reclassification where the departmental view had consistently treated the goods under Item 26A. The revision also noted that the goods had been cleared under a bona fide belief that they were covered by exemption Notification No. 118/66. On those facts, the levy of penalty could not be sustained because there was no deliberate evasion. The operative result was classification under Tariff Item 26A, not Tariff Item 68, with penalty set aside. Case-Laws Central Excise Wed, 04 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41196