https://www.taxtmi.com/caselaws?id=84428 Bare aluminium strips produced as an intermediate product were treated as aluminium strips for tariff purposes, with the specific tariff entry applying and the residuary item excluded where the goods were specifically covered. The reasoning followed a binding precedent on identical facts involving aluminium conductors and strips, and the fact that the strips were later insulated did not change their classification. On limitation, the extended period could not be invoked because departmental correspondence already showed awareness of the manufacture of aluminium strips, and suppression or misstatement was not established on the record. The common order therefore upheld the classification while rejecting extended limitation. en-us Mon, 31 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 18:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84428 Bare aluminium strips produced as an intermediate product were treated as aluminium strips for tariff purposes, with the specific tariff entry applying and the residuary item excluded where the goods were specifically covered. The reasoning followed a binding precedent on identical facts involving aluminium conductors and strips, and the fact that the strips were later insulated did not change their classification. On limitation, the extended period could not be invoked because departmental correspondence already showed awareness of the manufacture of aluminium strips, and suppression or misstatement was not established on the record. The common order therefore upheld the classification while rejecting extended limitation. Case-Laws Central Excise Mon, 31 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84428