https://www.taxtmi.com/caselaws?id=83022 Contemporaneous documents, drawings, part numbers, acknowledgements and witness admissions were used to determine the true commercial identity of the goods. Collecting electrodes supplied for electrostatic precipitators were treated as identifiable machinery parts under Chapter 84, not as cold rolled formed sections under Chapter 72. Light commercial vehicle panels tailored to automobile manufacturers were classified as motor vehicle parts under Chapter 87, and the fact that further fitment or painting was needed did not change that position. The record also supported misdeclaration and suppression, so the extended limitation period was applied. Remaining issues on exemption and packing charges were left for reconsideration by the original authority. en-us Tue, 30 Nov 1993 00:00:00 +0530 Sat, 09 Jul 2011 10:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83022 Contemporaneous documents, drawings, part numbers, acknowledgements and witness admissions were used to determine the true commercial identity of the goods. Collecting electrodes supplied for electrostatic precipitators were treated as identifiable machinery parts under Chapter 84, not as cold rolled formed sections under Chapter 72. Light commercial vehicle panels tailored to automobile manufacturers were classified as motor vehicle parts under Chapter 87, and the fact that further fitment or painting was needed did not change that position. The record also supported misdeclaration and suppression, so the extended limitation period was applied. Remaining issues on exemption and packing charges were left for reconsideration by the original authority. Case-Laws Central Excise Tue, 30 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83022