https://www.taxtmi.com/caselaws?id=52866 Condensers continued to fall under Heading 8419 because the amendment affected only the six-digit sub-headings and did not alter the scope of the four-digit tariff entry covering treatment of materials by temperature change. Chillers were held not classifiable under Heading 8415 on the basis of the precedent and material before the Tribunal. The duty demand founded on alleged misclassification and the related penalties on the assessee and its executives were therefore unsustainable, as the classification issue was covered by a reasonable belief and no mens rea was established. The Modvat reversal for inputs not received back within the prescribed time was a procedural breach and was upheld. en-us Fri, 21 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52866 Condensers continued to fall under Heading 8419 because the amendment affected only the six-digit sub-headings and did not alter the scope of the four-digit tariff entry covering treatment of materials by temperature change. Chillers were held not classifiable under Heading 8415 on the basis of the precedent and material before the Tribunal. The duty demand founded on alleged misclassification and the related penalties on the assessee and its executives were therefore unsustainable, as the classification issue was covered by a reasonable belief and no mens rea was established. The Modvat reversal for inputs not received back within the prescribed time was a procedural breach and was upheld. Case-Laws Central Excise Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52866