https://www.taxtmi.com/caselaws?id=82165 Specific tariff descriptions for plastic pipes, tubes, fittings, nuts and bolts prevailed over end-use arguments, so the goods were classifiable under Chapter 39 and not as machinery parts under Heading 84.85. Because that classification basis was accepted, suppression of facts could not support the extended period of limitation for that demand, and the demand on those plastic items failed. By contrast, the demand on gears for electroplating barrels was not time-barred because the end use had been specifically sought and disclosed, and the notice followed immediately thereafter, so the limitation plea was rejected and that demand was sustained. en-us Fri, 09 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 13:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82165 Specific tariff descriptions for plastic pipes, tubes, fittings, nuts and bolts prevailed over end-use arguments, so the goods were classifiable under Chapter 39 and not as machinery parts under Heading 84.85. Because that classification basis was accepted, suppression of facts could not support the extended period of limitation for that demand, and the demand on those plastic items failed. By contrast, the demand on gears for electroplating barrels was not time-barred because the end use had been specifically sought and disclosed, and the notice followed immediately thereafter, so the limitation plea was rejected and that demand was sustained. Case-Laws Customs Fri, 09 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82165