https://www.taxtmi.com/caselaws?id=82246 Classification of iron and steel castings depends on whether the goods have acquired the essential character of finished machinery parts or railway bogie parts; where the manufacturing process is unchanged, classification lists describe the goods as castings under Chapter 73, and departmental approval and knowledge exist, reclassification under Chapters 84 or 86 is not justified. The extended period of limitation also cannot be invoked where approved lists, departmental visits, and audit scrutiny negate suppression, wilful misstatement, fraud, collusion, or clandestine removal. In that setting, a duty demand based on alleged undisclosed removals cannot be sustained. en-us Thu, 24 Sep 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82246 Classification of iron and steel castings depends on whether the goods have acquired the essential character of finished machinery parts or railway bogie parts; where the manufacturing process is unchanged, classification lists describe the goods as castings under Chapter 73, and departmental approval and knowledge exist, reclassification under Chapters 84 or 86 is not justified. The extended period of limitation also cannot be invoked where approved lists, departmental visits, and audit scrutiny negate suppression, wilful misstatement, fraud, collusion, or clandestine removal. In that setting, a duty demand based on alleged undisclosed removals cannot be sustained. Case-Laws Central Excise Thu, 24 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82246