https://www.taxtmi.com/caselaws?id=47322 The Court affirmed the classification of sanitary towels under Tariff Item No. 48.18 based on wood pulp content. Concessions made by the Appellants' Counsel regarding the classification were binding, preventing a challenge on merits. The extended period of limitation for duty demand was annulled as the composition was disclosed, rejecting the need for new material. The Court emphasized the disclosure of material used in the products, leading to the dismissal of duty and penalty demands for the extended period. The Appeals were disposed of without costs. en-us Wed, 20 Apr 2005 00:00:00 +0530 Wed, 31 Dec 2014 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47322 The Court affirmed the classification of sanitary towels under Tariff Item No. 48.18 based on wood pulp content. Concessions made by the Appellants' Counsel regarding the classification were binding, preventing a challenge on merits. The extended period of limitation for duty demand was annulled as the composition was disclosed, rejecting the need for new material. The Court emphasized the disclosure of material used in the products, leading to the dismissal of duty and penalty demands for the extended period. The Appeals were disposed of without costs. Case-Laws Central Excise Wed, 20 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47322