2002 (9) TMI 219 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the classification of Jaljira powder and the availability of the extended period of limitation. The appellant classified the product as a spice in the Tariff, but the department claimed it was misclassified. The Tribunal ruled in favor of the appellant, stating that the extended period of limitation was not applicable. The appeal was allowed, and the impugned order was set aside. [Case: 2002 (9) TMI 219 - CEGAT, Mumbai]