2002 (12) TMI 549 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants in a case involving the classification of handles and hinges for motor vehicles. The demand of duty and personal penalty were disputed, with the tribunal finding that the longer period of limitation does not apply due to the appellants' classification declaration under Heading 8708.00. The tribunal allowed the stay petition unconditionally and scheduled the main appeal for final disposal on 4th February, 2003.