https://www.taxtmi.com/caselaws?id=799641 Ready-to-assemble customised greenhouses fall under Tariff Item 9406 00 11, the specific entry for greenhouses, rather than the general entry for environmentally controlled plant growth chambers and rooms under Tariff Item 8419 89 60. The specific-description rule therefore governs their classification. The extension of the normal excise limitation period from one year to two years from 14 May 2016 operates prospectively and cannot revive demands already time-barred under the earlier period. Consequently, although classification under Tariff Item 9406 00 11 is sustained, the excise-duty demand for March to December 2014, with interest and penalty, does not survive. en-us Thu, 24 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799641 Ready-to-assemble customised greenhouses fall under Tariff Item 9406 00 11, the specific entry for greenhouses, rather than the general entry for environmentally controlled plant growth chambers and rooms under Tariff Item 8419 89 60. The specific-description rule therefore governs their classification. The extension of the normal excise limitation period from one year to two years from 14 May 2016 operates prospectively and cannot revive demands already time-barred under the earlier period. Consequently, although classification under Tariff Item 9406 00 11 is sustained, the excise-duty demand for March to December 2014, with interest and penalty, does not survive. Case-Laws Central Excise Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799641