https://www.taxtmi.com/caselaws?id=81704 Electrical control panel assemblies for hoists were treated as motor starters because their essential function was to control the start and stop operations of the electric motor, even though they also performed braking, inching and limit-switch functions; the specific tariff entry prevailed over the residuary entry. On limitation, the extended period could not be invoked without proof of fraud, collusion, wilful misstatement or suppression of facts, especially where classification lists had been filed and approved and the department could have examined the goods earlier. The classification issue favoured the department, but the duty demand was confined to the period not barred by limitation, giving partial relief to the assessee. en-us Fri, 20 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 13:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81704 Electrical control panel assemblies for hoists were treated as motor starters because their essential function was to control the start and stop operations of the electric motor, even though they also performed braking, inching and limit-switch functions; the specific tariff entry prevailed over the residuary entry. On limitation, the extended period could not be invoked without proof of fraud, collusion, wilful misstatement or suppression of facts, especially where classification lists had been filed and approved and the department could have examined the goods earlier. The classification issue favoured the department, but the duty demand was confined to the period not barred by limitation, giving partial relief to the assessee. Case-Laws Central Excise Fri, 20 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81704