https://www.taxtmi.com/caselaws?id=82083 Micro porous rubber separators were held classifiable under Heading 8507.00 as separators for electric accumulators, not under Heading 4016.11, because a specific tariff description prevails over a general or exclusionary entry and HSN notes cannot override tariff wording. On limitation, the demand was barred where the classification had been disclosed through filed and approved classification lists and the department had earlier accepted the product after examination; suppression could not be inferred from a later change of view. As the extended period was unavailable, the demand failed and the associated penalty could not survive. en-us Fri, 25 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 17:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82083 Micro porous rubber separators were held classifiable under Heading 8507.00 as separators for electric accumulators, not under Heading 4016.11, because a specific tariff description prevails over a general or exclusionary entry and HSN notes cannot override tariff wording. On limitation, the demand was barred where the classification had been disclosed through filed and approved classification lists and the department had earlier accepted the product after examination; suppression could not be inferred from a later change of view. As the extended period was unavailable, the demand failed and the associated penalty could not survive. Case-Laws Central Excise Fri, 25 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82083