2003 (3) TMI 635 - AT - Central Excise

Summary

The appeal was against the classification of dust tubes and F. V. caps, which were classified under Heading 85.86 instead of Heading 3924.90. The appellant was absent, and the Assistant Commissioner's order demanding duty and penalty was set aside due to the extended period of limitation not being applicable. The appeal was allowed, and the impugned order was set aside.