M/S. CHAMUNDI DIE CAST (P) LTD. vs COMMNR. OF CENTRAL EXCISE, BANGALORE — C.A. No. 4237/2004

Summary: Chamundi Die Cast (P) Ltd. v. Commissioner of Central Excise, Bangalore Outcome: The Supreme Court allowed Chamundi Die Cast's appeal, setting aside the Tribunal's decision. Although the aluminum castings fell under Chapter Heading 84.09 (engine parts), the Court ruled the Department could not invoke the extended period of limitation to demand Rs. 30.42 lakhs in differential excise duty for 1992-1997. The assessee acted on genuine belief the goods were exempt agricultural machinery parts; the Department had previously approved the classification, and the customer Kamco also recommended the Chapter 84.32 classification. The deposited amount shall be refunded per law. The associated appeal (C.A. No. 4851/2005) was dismissed as infructuous. This case analysis is maintained by casestatus.in based on publicly available court records.