https://www.taxtmi.com/caselaws?id=86187 Classification of domestic electric grinding mills turns on their design and intended use with electricity, rather than whether a motor is supplied with each unit. Mills equipped with electrical wiring, switches and an arrangement to fit a motor fall within domestic electrical appliances under Tariff Item 33C. Extended limitation may apply where manufacture was undisclosed, no licence or statutory filings were made, and suppression or wilful misstatement to evade duty is specifically alleged. Although duty liability and classification remain sustained on these principles, penalty may be reduced where considered excessive in the circumstances. en-us Fri, 15 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 17:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86187 Classification of domestic electric grinding mills turns on their design and intended use with electricity, rather than whether a motor is supplied with each unit. Mills equipped with electrical wiring, switches and an arrangement to fit a motor fall within domestic electrical appliances under Tariff Item 33C. Extended limitation may apply where manufacture was undisclosed, no licence or statutory filings were made, and suppression or wilful misstatement to evade duty is specifically alleged. Although duty liability and classification remain sustained on these principles, penalty may be reduced where considered excessive in the circumstances. Case-Laws Central Excise Fri, 15 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86187