https://www.taxtmi.com/caselaws?id=81004 Cast lead grids, connectors, straps and terminals for electric storage batteries were held not to be wrought lead articles under Tariff Item 27A(5) because simple trimming or minor finishing did not convert cast products into wrought goods; they fell under the residuary Tariff Item 68. On limitation, the extended-period duty demand failed because the notice was issued by an not competent to invoke the amended provision, and suppression of facts was not established. The duty demand was therefore barred by limitation and the extended-period notice was without jurisdiction. en-us Thu, 17 Jan 1991 00:00:00 +0530 Tue, 21 Jun 2011 17:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81004 Cast lead grids, connectors, straps and terminals for electric storage batteries were held not to be wrought lead articles under Tariff Item 27A(5) because simple trimming or minor finishing did not convert cast products into wrought goods; they fell under the residuary Tariff Item 68. On limitation, the extended-period duty demand failed because the notice was issued by an not competent to invoke the amended provision, and suppression of facts was not established. The duty demand was therefore barred by limitation and the extended-period notice was without jurisdiction. Case-Laws Central Excise Thu, 17 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81004