https://www.taxtmi.com/caselaws?id=86790 The Tribunal upheld the Collector's classification of Buffer Plungers and Buffer Casings under Tariff Heading No. 8607 as identifiable, finished parts ready for use without further precision machining. Regarding the limitation period for raising demands, the Tribunal held that duty short levied before the show cause notice could be recovered within the time limit specified in Section 11A of the Central Excise Act, 1944. As the issues had been previously addressed in a related decision and no new evidence was presented, the appeal was rejected. en-us Wed, 07 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86790 The Tribunal upheld the Collector's classification of Buffer Plungers and Buffer Casings under Tariff Heading No. 8607 as identifiable, finished parts ready for use without further precision machining. Regarding the limitation period for raising demands, the Tribunal held that duty short levied before the show cause notice could be recovered within the time limit specified in Section 11A of the Central Excise Act, 1944. As the issues had been previously addressed in a related decision and no new evidence was presented, the appeal was rejected. Case-Laws Central Excise Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86790