1980 (6) TMI 37 - CGOVT - Central Excise

Goods classified under one Tariff Item for long time cannot be classified under different item

Summary

The Government of India considered a revision application regarding the classification of goods under Tariff Item 26A or 68. The goods were cleared without duty payment under the belief of exemption. The Assistant Collector imposed a penalty, but Government ruled the goods should be classified under Tariff Item 26A. The order-in-appeal was set aside, and the revision application was allowed. (Case: 1980 (6) TMI 37 - GOVERNMENT OF INDIA)