2025 (4) TMI 368 - SCH - Central Excise

Classification of goods supplied to the Indian Railways - major items manufactured are brake systems HVAC couplers doors pantographs etc. - to be classified under Chapter 86 or under chapters 84 85 etc.? - Extended period of limitation - interest - penalty - the classification of pantographs and its parts under CTH 86079990 was upheld - HELD THAT - There is no reason to interfere with the impugned judgment and order. The appeal is accordingly dismissed.

Summary

**Summary of Judgment:**In the Supreme Court case presided over by Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan, the court addressed an appeal wherein the petitioner was represented by Mr. Prashant Singh-II and others, while the respondent was represented by Mr. V. Sridharan and his team. The court issued an order stating that the "delay [is] condoned." However, the court found "no reason to interfere with the impugned judgment and order," resulting in the dismissal of the appeal.