https://www.taxtmi.com/highlights?id=94280 The CESTAT allowed the appeal, holding that the appellants' corrugated boxes are classifiable under tariff item 4819 1010 and the associated rolls, stiffeners and liners are classifiable as parts under tariff item 4819 1090, thus eligible for the concessional Basic Excise Duty rate prescribed for chapter heading 4819 10. The Tribunal found the impugned adjudication and order dated 03.02.2015, which denied the concessional rate and imposed penalties, to be legally unsustainable and set aside the confirmed demands and penalties. The bench relied on established administrative clarification and prior coordinate-bench authority to treat the disputed items as integral parts of corrugated boxes for classification and concessional duty purposes. en-us Wed, 19 Nov 2025 08:52:41 +0530 Wed, 19 Nov 2025 08:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94280 The CESTAT allowed the appeal, holding that the appellants' corrugated boxes are classifiable under tariff item 4819 1010 and the associated rolls, stiffeners and liners are classifiable as parts under tariff item 4819 1090, thus eligible for the concessional Basic Excise Duty rate prescribed for chapter heading 4819 10. The Tribunal found the impugned adjudication and order dated 03.02.2015, which denied the concessional rate and imposed penalties, to be legally unsustainable and set aside the confirmed demands and penalties. The bench relied on established administrative clarification and prior coordinate-bench authority to treat the disputed items as integral parts of corrugated boxes for classification and concessional duty purposes. Highlights Central Excise Wed, 19 Nov 2025 08:52:41 +0530 https://www.taxtmi.com/highlights?id=94280