https://www.taxtmi.com/caselaws?id=52917 Aluminium alloy break mandrel blind rivets or tubular rivets were held classifiable under Chapter Heading 8308.00, not Chapter 73, and the assessee's incomplete declaration was treated as material suppression justifying the extended period of limitation and confirmation of differential duty. Penalty under Section 11AC read with Rule 173Q was set aside because Section 11AC was held prospective from 28-9-1996 and a composite penalty was impermissible for part of the demand period. Interest under Section 11AB was also held prospective and was confined to the post-28-9-1996 period only. en-us Thu, 03 Jun 2004 00:00:00 +0530 Mon, 08 Jul 2024 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52917 Aluminium alloy break mandrel blind rivets or tubular rivets were held classifiable under Chapter Heading 8308.00, not Chapter 73, and the assessee's incomplete declaration was treated as material suppression justifying the extended period of limitation and confirmation of differential duty. Penalty under Section 11AC read with Rule 173Q was set aside because Section 11AC was held prospective from 28-9-1996 and a composite penalty was impermissible for part of the demand period. Interest under Section 11AB was also held prospective and was confined to the post-28-9-1996 period only. Case-Laws Central Excise Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52917