https://www.taxtmi.com/caselaws?id=776065 The CESTAT Chandigarh held that rice mill machinery, including elevators, conveyors, parboiling, and drying plants, are classifiable under Chapter Heading 8437 of the Central Excise Tariff Act, 1985. The Tribunal reaffirmed prior decisions upheld by the SC regarding classification. The invocation of the extended period of limitation was rejected, as there was no evidence of fraud, willful misstatement, or suppression by the appellant; the existence of conflicting Tribunal views warranted a Larger Bench, negating bad faith. Following precedents from the Calcutta HC and other Tribunal decisions, the entire demand was barred by limitation. The impugned order was set aside on both merits and limitation grounds, and the appeal was allowed. en-us Fri, 01 Aug 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776065 The CESTAT Chandigarh held that rice mill machinery, including elevators, conveyors, parboiling, and drying plants, are classifiable under Chapter Heading 8437 of the Central Excise Tariff Act, 1985. The Tribunal reaffirmed prior decisions upheld by the SC regarding classification. The invocation of the extended period of limitation was rejected, as there was no evidence of fraud, willful misstatement, or suppression by the appellant; the existence of conflicting Tribunal views warranted a Larger Bench, negating bad faith. Following precedents from the Calcutta HC and other Tribunal decisions, the entire demand was barred by limitation. The impugned order was set aside on both merits and limitation grounds, and the appeal was allowed. Case-Laws Central Excise Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776065