https://www.taxtmi.com/caselaws?id=74356 Refrigeration units and related assembled goods were held classifiable under Tariff Item 29A(3) as refrigerating and air-conditioning appliances and parts thereof, following the Tribunal's earlier view on the same product; the Revenue's classification was upheld. However, the demand could not be sustained by invoking the extended period of limitation because suppression or intention to evade duty was not established, the penalty had already been set aside, and the taxability of the goods was itself debatable. The duty demand was therefore time-barred, leaving the assessee partly successful. en-us Wed, 28 Jan 1987 00:00:00 +0530 Wed, 08 Jun 2011 13:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74356 Refrigeration units and related assembled goods were held classifiable under Tariff Item 29A(3) as refrigerating and air-conditioning appliances and parts thereof, following the Tribunal's earlier view on the same product; the Revenue's classification was upheld. However, the demand could not be sustained by invoking the extended period of limitation because suppression or intention to evade duty was not established, the penalty had already been set aside, and the taxability of the goods was itself debatable. The duty demand was therefore time-barred, leaving the assessee partly successful. Case-Laws Central Excise Wed, 28 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74356