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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Classification of goods - quilts - expended period of limitation ...


Quilt Classification Dispute: Pre-Circular Belief Prevents Extended Limitation Period Application Under CBEC Circular 20.10.2009.

April 18, 2017

Case Laws     Central Excise     AT

Classification of goods - quilts - expended period of limitation - Since the CBEC Circular had issued clarification only on 20.10.2009 that the product manufactured and cleared by the appellant merits classification under 9404, the defence of the respondent herein that they were under a bona fide belief that the products classifiable under Chapter 5811 cannot be faulted with - AT

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