https://www.taxtmi.com/caselaws?id=52002 The Tribunal upheld the liability of M/s. Interscape to pay excise duty on furniture items manufactured for specific clients, rejecting claims of sub-contracting. The classification of furniture items under Heading 94.03 was confirmed, denying exemption as handicrafts. The extended limitation period was justified due to suppression of facts by M/s. Interscape. Penalties were adjusted for the parties involved, with some penalties set aside. Goods confiscation was upheld, and interest demand was set aside. The final orders upheld duty demands for M/s. Interscape and U.B. Palace, with penalties and fines adjusted accordingly. en-us Tue, 22 Jul 2003 00:00:00 +0530 Wed, 29 Sep 2010 17:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52002 The Tribunal upheld the liability of M/s. Interscape to pay excise duty on furniture items manufactured for specific clients, rejecting claims of sub-contracting. The classification of furniture items under Heading 94.03 was confirmed, denying exemption as handicrafts. The extended limitation period was justified due to suppression of facts by M/s. Interscape. Penalties were adjusted for the parties involved, with some penalties set aside. Goods confiscation was upheld, and interest demand was set aside. The final orders upheld duty demands for M/s. Interscape and U.B. Palace, with penalties and fines adjusted accordingly. Case-Laws Central Excise Tue, 22 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52002