https://www.taxtmi.com/caselaws?id=53670 Bulk Mix Delivery System classification under Heading 87.05 was upheld because the assessee did not contest the departmental classification. Penalty was set aside as the dispute concerned tariff classification and the assessee had acted on its understanding of the heading, making penal action unwarranted. Eligibility for exemption under Notification No. 5/98-C.E. was remanded for fresh examination because the lower authorities had not considered that issue and it required factual and legal scrutiny after hearing the assessee. en-us Thu, 11 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 15:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53670 Bulk Mix Delivery System classification under Heading 87.05 was upheld because the assessee did not contest the departmental classification. Penalty was set aside as the dispute concerned tariff classification and the assessee had acted on its understanding of the heading, making penal action unwarranted. Eligibility for exemption under Notification No. 5/98-C.E. was remanded for fresh examination because the lower authorities had not considered that issue and it required factual and legal scrutiny after hearing the assessee. Case-Laws Central Excise Thu, 11 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53670