https://www.taxtmi.com/caselaws?id=51195 Impregnated filter paper was examined for period-wise tariff classification. For the period up to 28-2-1997, it was treated as classifiable under Chapter sub-heading 4817.90, and the exemption notification did not apply because that entry was outside its scope. For the period on or after 1-3-1997, the HSN-aligned tariff structure and the product's phenolic resin impregnation and weight above 150 g/sq. m. supported classification under Chapter sub-heading 4811.31. The penalty was considered excessive and reduced on equitable grounds. en-us Wed, 06 Mar 2002 00:00:00 +0530 Thu, 23 Sep 2010 12:30:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51195 Impregnated filter paper was examined for period-wise tariff classification. For the period up to 28-2-1997, it was treated as classifiable under Chapter sub-heading 4817.90, and the exemption notification did not apply because that entry was outside its scope. For the period on or after 1-3-1997, the HSN-aligned tariff structure and the product's phenolic resin impregnation and weight above 150 g/sq. m. supported classification under Chapter sub-heading 4811.31. The penalty was considered excessive and reduced on equitable grounds. Case-Laws Central Excise Wed, 06 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51195