https://www.taxtmi.com/caselaws?id=767238 CESTAT Chennai upheld the Department's classification of Eco Bath Towelette under Chapter Heading 3307 3090 as bath preparations rather than under Chapter 3402 9091 as claimed by the appellant. The CRCL report confirmed the product did not satisfy Chapter Note 3 conditions for Chapter 34 classification. However, the tribunal ruled against invoking extended limitation period and penalties under Section 11AC, finding the appellant had disclosed all relevant information and obtained legal opinion, showing no suppression or willful misstatement. Appeal was allowed in part, confirming classification but limiting demand to normal limitation period. en-us Wed, 12 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767238 CESTAT Chennai upheld the Department's classification of Eco Bath Towelette under Chapter Heading 3307 3090 as bath preparations rather than under Chapter 3402 9091 as claimed by the appellant. The CRCL report confirmed the product did not satisfy Chapter Note 3 conditions for Chapter 34 classification. However, the tribunal ruled against invoking extended limitation period and penalties under Section 11AC, finding the appellant had disclosed all relevant information and obtained legal opinion, showing no suppression or willful misstatement. Appeal was allowed in part, confirming classification but limiting demand to normal limitation period. Case-Laws Central Excise Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767238