https://www.taxtmi.com/caselaws?id=776143 The CESTAT New Delhi upheld the classification of goods under Chapter Headings 54, 63, and 60, rejecting the department's contention for classification under Chapter Heading 39. The Tribunal affirmed the Commissioner (Appeals) order, which was consistent with prior decisions, including a precedent accepted by the department. The Tribunal found no error in dropping the duty demand and upheld the dismissal of penalties and show cause notices. The department's appeals were dismissed, confirming that subordinate authorities must follow the judicial protocol established by higher adjudicating bodies. en-us Mon, 04 Aug 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776143 The CESTAT New Delhi upheld the classification of goods under Chapter Headings 54, 63, and 60, rejecting the department's contention for classification under Chapter Heading 39. The Tribunal affirmed the Commissioner (Appeals) order, which was consistent with prior decisions, including a precedent accepted by the department. The Tribunal found no error in dropping the duty demand and upheld the dismissal of penalties and show cause notices. The department's appeals were dismissed, confirming that subordinate authorities must follow the judicial protocol established by higher adjudicating bodies. Case-Laws Central Excise Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776143