https://www.taxtmi.com/caselaws?id=46950 The Court held that the conveyor belts should be classified under Tariff Item 68 based on previous decisions and a binding tariff advice, rejecting the Revenue's argument for classification under Tariff Item 19(III). The Court emphasized the relevance of trade notices and upheld the appellant's challenge to the excise duty demand for the specified period. The appeals were allowed, quashing the demand without awarding costs, and clarifying that no refund claim would be pursued for the earlier period under Tariff Item 19(III). en-us Wed, 07 Apr 2004 00:00:00 +0530 Thu, 30 Jan 2020 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46950 The Court held that the conveyor belts should be classified under Tariff Item 68 based on previous decisions and a binding tariff advice, rejecting the Revenue's argument for classification under Tariff Item 19(III). The Court emphasized the relevance of trade notices and upheld the appellant's challenge to the excise duty demand for the specified period. The appeals were allowed, quashing the demand without awarding costs, and clarifying that no refund claim would be pursued for the earlier period under Tariff Item 19(III). Case-Laws Central Excise Wed, 07 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46950