Classification of ‘Lip Seal’ as Rubber Product, Not Automobile Part; Extended Limitation Can’t Be Invoked in Interpretation Disputes: CESTAT

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Classification of ‘Lip Seal’ as Rubber Product, Not Automobile Part; Extended Limitation Can’t Be Invoked in Interpretation Disputes: CESTAT

Indirect Taxes

Published on

27/04/2026

By Mariya Paliwala

Classification of ‘Lip Seal’ as Rubber Product, Not Automobile Part; Extended Limitation Can’t Be Invoked in Interpretation Disputes: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has held that “lip seals” are classifiable as rubber products and not as automobile parts, while also setting aside the invocation of the extended period of limitation in the absence of intent to evade duty. The bench of Justice Dilip Gupta (President)…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Classification of ‘Lip Seal’ as Rubber Product, Not Automobile Part; Extended Limitation Can’t Be Invoked in Interpretation Disputes: CESTAT

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