https://www.taxtmi.com/caselaws?id=82998 Excise classification of Tonga and Rehri wheel holders turned on their commercial and trade identity, not merely their bent shape or gate-pass description. As the department did not prove that the goods were known in trade as channels or met the accepted channel specifications, they were classified as articles of iron under Tariff Item 68. The extended period for demand on alleged clandestine removal was also unavailable because the clearances were within departmental knowledge and not clandestine; penalty therefore could not be sustained. The duty demand was set aside and the assessee succeeded. en-us Mon, 07 Jun 1993 00:00:00 +0530 Fri, 08 Jul 2011 18:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82998 Excise classification of Tonga and Rehri wheel holders turned on their commercial and trade identity, not merely their bent shape or gate-pass description. As the department did not prove that the goods were known in trade as channels or met the accepted channel specifications, they were classified as articles of iron under Tariff Item 68. The extended period for demand on alleged clandestine removal was also unavailable because the clearances were within departmental knowledge and not clandestine; penalty therefore could not be sustained. The duty demand was set aside and the assessee succeeded. Case-Laws Central Excise Mon, 07 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82998