https://www.taxtmi.com/caselaws?id=50042 The Appellate Tribunal CEGAT, Court No. II, New Delhi, determined the classification of STD/PCO monitor and parts/accessories for the period of November 1998 to February 1999. The Tribunal upheld the lower authority's decision to set aside the duty demand, relying on a 1994 circular by the CBEC that classified the goods differently. It emphasized that the circular in force during the dispute period governs classification, not subsequent circulars. The Tribunal found the demand period fell within the validity of the earlier circular, leading to the correct payment of duty by the respondents. The Tribunal dismissed the Revenue's argument based on Section 110 of the Finance Act, 2000, holding the demand void due to the earlier circular's validity. The Revenue's appeal was rejected. en-us Wed, 11 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 13:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50042 The Appellate Tribunal CEGAT, Court No. II, New Delhi, determined the classification of STD/PCO monitor and parts/accessories for the period of November 1998 to February 1999. The Tribunal upheld the lower authority's decision to set aside the duty demand, relying on a 1994 circular by the CBEC that classified the goods differently. It emphasized that the circular in force during the dispute period governs classification, not subsequent circulars. The Tribunal found the demand period fell within the validity of the earlier circular, leading to the correct payment of duty by the respondents. The Tribunal dismissed the Revenue's argument based on Section 110 of the Finance Act, 2000, holding the demand void due to the earlier circular's validity. The Revenue's appeal was rejected. Case-Laws Central Excise Wed, 11 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50042