https://www.taxtmi.com/caselaws?id=74804 Technical tariff entries for coils, transformers and inductors were construed in their accepted electronics sense, not a narrow power-line meaning. Coils with primary and secondary windings were treated as electrical transformers under Tariff Heading 8504.00, while single coils required factual reassessment to determine whether they were inductors. The extended limitation period was unavailable because the goods had been declared in the classification list, which had been approved, and the record showed no fraud, wilful misstatement, suppression, or intent to evade duty; the demand was therefore confined to the normal period. en-us Thu, 15 Jun 1989 00:00:00 +0530 Sat, 11 Jun 2011 11:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74804 Technical tariff entries for coils, transformers and inductors were construed in their accepted electronics sense, not a narrow power-line meaning. Coils with primary and secondary windings were treated as electrical transformers under Tariff Heading 8504.00, while single coils required factual reassessment to determine whether they were inductors. The extended limitation period was unavailable because the goods had been declared in the classification list, which had been approved, and the record showed no fraud, wilful misstatement, suppression, or intent to evade duty; the demand was therefore confined to the normal period. Case-Laws Central Excise Thu, 15 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74804