https://www.taxtmi.com/caselaws?id=80711 Elastic rail clips made from iron rods through cutting, heating, bending, shaping and heat treatment were treated as manufactured goods, not a mere forged shape, and were classified under Tariff Item 68 rather than Tariff Item 25(11). Non-payment of duty without disclosure to the department was found to involve suppression, so the extended limitation period for duty recovery applied. Penalty was justified for removal of goods without duty payment, licence or compliance, but the amount had to be proportionate to the gravity of the breach and was therefore reduced. en-us Fri, 27 Jul 1990 00:00:00 +0530 Sat, 18 Jun 2011 16:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80711 Elastic rail clips made from iron rods through cutting, heating, bending, shaping and heat treatment were treated as manufactured goods, not a mere forged shape, and were classified under Tariff Item 68 rather than Tariff Item 25(11). Non-payment of duty without disclosure to the department was found to involve suppression, so the extended limitation period for duty recovery applied. Penalty was justified for removal of goods without duty payment, licence or compliance, but the amount had to be proportionate to the gravity of the breach and was therefore reduced. Case-Laws Central Excise Fri, 27 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80711