https://www.taxtmi.com/caselaws?id=73965 Furnace oil was treated as classifiable under Tariff Item 10 where it satisfied the specified functional parameters of smoke point, viscosity, carbon residue and colour; the absence of any tariff requirement that it be liquid at room temperature meant the residuary entry under Tariff Item 11A(4) was inappropriate. On limitation, disclosure of relevant test reports and the absence of suppression or misstatement with intent to evade duty meant the extended period under Section 11A was unavailable. The classification and time-bar findings were sustained, and the revenue appeal was dismissed. en-us Fri, 15 Apr 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73965 Furnace oil was treated as classifiable under Tariff Item 10 where it satisfied the specified functional parameters of smoke point, viscosity, carbon residue and colour; the absence of any tariff requirement that it be liquid at room temperature meant the residuary entry under Tariff Item 11A(4) was inappropriate. On limitation, disclosure of relevant test reports and the absence of suppression or misstatement with intent to evade duty meant the extended period under Section 11A was unavailable. The classification and time-bar findings were sustained, and the revenue appeal was dismissed. Case-Laws Customs Fri, 15 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73965