https://www.taxtmi.com/caselaws?id=798518 Rechargeable lanterns, emergency lamps and study lamps with inbuilt rechargeable batteries are classifiable as portable electric lamps under Tariff Heading 8513 1090, rather than lighting fittings under Heading 9405 2010, where AC mains connection only recharges the battery. Disclosure of reclassification in departmental correspondence and monthly returns prevents a finding of suppression in an interpretative classification dispute; consequently, the extended limitation period cannot support demand, interest or penalty before February 2011. Differential duty and consequential interest remain payable after February 2011 because the revised classification applies, except demand already set aside for May to September 2012. Penalties are unsustainable absent suppression. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798518 Rechargeable lanterns, emergency lamps and study lamps with inbuilt rechargeable batteries are classifiable as portable electric lamps under Tariff Heading 8513 1090, rather than lighting fittings under Heading 9405 2010, where AC mains connection only recharges the battery. Disclosure of reclassification in departmental correspondence and monthly returns prevents a finding of suppression in an interpretative classification dispute; consequently, the extended limitation period cannot support demand, interest or penalty before February 2011. Differential duty and consequential interest remain payable after February 2011 because the revised classification applies, except demand already set aside for May to September 2012. Penalties are unsustainable absent suppression. Case-Laws Central Excise Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798518