https://www.taxtmi.com/caselaws?id=43155 The court ruled that Formed Coal and Formed Coke briquettes should be classified under Item 11D of the Central Excise Tariff, not under the residuary Item 68. The orders of the Assistant Collector and the Appellate Collector were quashed, and the Assistant Collector was directed to reassess the excise duty. The petitioners were entitled to a refund of the excise duty paid under protest. en-us Fri, 18 Jan 1991 00:00:00 +0530 Wed, 16 Jun 2010 13:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43155 The court ruled that Formed Coal and Formed Coke briquettes should be classified under Item 11D of the Central Excise Tariff, not under the residuary Item 68. The orders of the Assistant Collector and the Appellate Collector were quashed, and the Assistant Collector was directed to reassess the excise duty. The petitioners were entitled to a refund of the excise duty paid under protest. Case-Laws Central Excise Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43155