https://www.taxtmi.com/caselaws?id=83101 Goods whose essential character is that of fasteners are classifiable under Tariff Item 52 rather than Tariff Item 68 because their primary fastening function governs classification and any other use is only incidental. The extended demand beyond the normal limitation period could not be sustained where the classification issue was doubtful and the show cause notice contained no specific allegation of suppression with intent to evade duty. On that basis, the items fell within Tariff Item 52, and the demand for the period prior to 8-10-1981 was time-barred. en-us Wed, 09 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 10:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83101 Goods whose essential character is that of fasteners are classifiable under Tariff Item 52 rather than Tariff Item 68 because their primary fastening function governs classification and any other use is only incidental. The extended demand beyond the normal limitation period could not be sustained where the classification issue was doubtful and the show cause notice contained no specific allegation of suppression with intent to evade duty. On that basis, the items fell within Tariff Item 52, and the demand for the period prior to 8-10-1981 was time-barred. Case-Laws Central Excise Wed, 09 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83101