https://www.taxtmi.com/caselaws?id=766559 CESTAT Bangalore ruled on classification disputes involving collar bands, chest bands, and printed fabric folders. The tribunal held collar bands and chest bands were correctly classified under CETSH 48185000 as apparel accessories, while printed fabric folders belonged under CETSH 49011020 rather than stationary classification. Regarding limitation, the tribunal found no willful suppression of facts by the appellant, citing SC precedent that intent to evade duty must be proven. Since proper classification guidelines were unclear, the appellant's classification approach couldn't constitute suppression. The entire demand was time-barred, and the impugned order was set aside with appeal allowed. en-us Wed, 26 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766559 CESTAT Bangalore ruled on classification disputes involving collar bands, chest bands, and printed fabric folders. The tribunal held collar bands and chest bands were correctly classified under CETSH 48185000 as apparel accessories, while printed fabric folders belonged under CETSH 49011020 rather than stationary classification. Regarding limitation, the tribunal found no willful suppression of facts by the appellant, citing SC precedent that intent to evade duty must be proven. Since proper classification guidelines were unclear, the appellant's classification approach couldn't constitute suppression. The entire demand was time-barred, and the impugned order was set aside with appeal allowed. Case-Laws Central Excise Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766559