1987 (8) TMI 344 - AT - Central Excise

Summary

The case involved M/s. Kinjal Electricals (P) Ltd. declaring lamp holders under Item No. 68, but the department claimed they should be under Item No. 61 of the Central Excise Tariff Schedule. A demand for duty was issued, but it was found to be barred by limitation as a proper show cause notice was not given within the required time frame. The appeal by the Collector of Central Excise was dismissed.