https://www.taxtmi.com/caselaws?id=82444 The Tribunal classified speedometer cables and elbows as flexible transmission shafts under Heading 84.83 of the Central Excise Tariff, rejecting the argument that they should be classified under Heading 90.33. Regarding the invocation of the extended period of limitation under Section 11A of the Central Excises and Salt Act, 1944, the Tribunal found no evidence of wilful mis-statement or suppression of facts by the appellants, leading to the demand and penalty being set aside. The appeal was disposed of in favor of the appellants. en-us Fri, 10 Apr 1992 00:00:00 +0530 Tue, 05 Jul 2011 11:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82444 The Tribunal classified speedometer cables and elbows as flexible transmission shafts under Heading 84.83 of the Central Excise Tariff, rejecting the argument that they should be classified under Heading 90.33. Regarding the invocation of the extended period of limitation under Section 11A of the Central Excises and Salt Act, 1944, the Tribunal found no evidence of wilful mis-statement or suppression of facts by the appellants, leading to the demand and penalty being set aside. The appeal was disposed of in favor of the appellants. Case-Laws Central Excise Fri, 10 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82444