https://www.taxtmi.com/caselaws?id=778581 SC dismissed the civil appeal, upholding CESTAT's finding that the silver jewellery articles are classifiable under CETH 7113 rather than 7114, noting absence of evidence for 7114 classification. The Court refused to disturb CESTAT's conclusion on the limitation bar and declined to entertain the appeal on that ground while leaving the legal question on classification open. Issues concerning excise demand on exported goods, whether hedging constituted trading, and availing ineligible credit for vehicle renting and repairs were not overturned. en-us Mon, 11 Aug 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778581 SC dismissed the civil appeal, upholding CESTAT's finding that the silver jewellery articles are classifiable under CETH 7113 rather than 7114, noting absence of evidence for 7114 classification. The Court refused to disturb CESTAT's conclusion on the limitation bar and declined to entertain the appeal on that ground while leaving the legal question on classification open. Issues concerning excise demand on exported goods, whether hedging constituted trading, and availing ineligible credit for vehicle renting and repairs were not overturned. Case-Laws Customs Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778581