https://www.taxtmi.com/caselaws?id=82089 Anti-creep bearing plates were treated as railway track construction material and fastening goods because they clamp rail and sleeper together to prevent longitudinal creep, so they fall under Heading 7302.90 rather than the general casting entry in Heading 7307.10. Brake blocks were treated as parts of railway rolling stock used in the braking mechanism, making Heading 8607.00 more specific than Heading 7307.10. On limitation, filing declarations and a bona fide classification belief based on prior practice meant there was no suppression of facts; the extended period was unavailable, with some demands time-barred and penalties set aside. en-us Mon, 12 Oct 1992 00:00:00 +0530 Fri, 01 Jul 2011 18:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82089 Anti-creep bearing plates were treated as railway track construction material and fastening goods because they clamp rail and sleeper together to prevent longitudinal creep, so they fall under Heading 7302.90 rather than the general casting entry in Heading 7307.10. Brake blocks were treated as parts of railway rolling stock used in the braking mechanism, making Heading 8607.00 more specific than Heading 7307.10. On limitation, filing declarations and a bona fide classification belief based on prior practice meant there was no suppression of facts; the extended period was unavailable, with some demands time-barred and penalties set aside. Case-Laws Central Excise Mon, 12 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82089