https://www.taxtmi.com/caselaws?id=52051 The appeal succeeded as the Tribunal rejected the classification under Heading No. 84.15 for "heater control lever" and "panel heater control," determining the appropriate classification under Heading No. 8479.90. Penalties under Section 11AC were set aside, and there were no grounds for demanding differential duty or invoking the extended period of limitation. en-us Tue, 02 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 13:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52051 The appeal succeeded as the Tribunal rejected the classification under Heading No. 84.15 for "heater control lever" and "panel heater control," determining the appropriate classification under Heading No. 8479.90. Penalties under Section 11AC were set aside, and there were no grounds for demanding differential duty or invoking the extended period of limitation. Case-Laws Central Excise Tue, 02 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52051