https://www.taxtmi.com/caselaws?id=46590 SC upheld the Tribunal's finding that the goods were classifiable under Heading 85.47 but held that invoking the first proviso to s.11A(1) was unjustified since there was no suppression or wilful misstatement. The appeals were allowed, the Tribunal's orders were modified accordingly, and the penalty imposed was set aside. en-us Wed, 15 Jan 2003 00:00:00 +0530 Mon, 29 Sep 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46590 SC upheld the Tribunal's finding that the goods were classifiable under Heading 85.47 but held that invoking the first proviso to s.11A(1) was unjustified since there was no suppression or wilful misstatement. The appeals were allowed, the Tribunal's orders were modified accordingly, and the penalty imposed was set aside. Case-Laws Central Excise Wed, 15 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46590