https://www.taxtmi.com/caselaws?id=87045 Processed steel-wire goods used for industrial screens were held classifiable as articles of iron or steel under Heading 73.08 rather than as iron or steel wires under Heading 72.13, because the processing removed their character as wire. The extended period of limitation was not available since the goods had been disclosed in the classification list and the department was aware of their manufacture and supply, so there was no wilful suppression or intent to evade duty. Accordingly, the demand was confined to the normal period, with the penalty and redemption fine reduced. en-us Thu, 10 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 14:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87045 Processed steel-wire goods used for industrial screens were held classifiable as articles of iron or steel under Heading 73.08 rather than as iron or steel wires under Heading 72.13, because the processing removed their character as wire. The extended period of limitation was not available since the goods had been disclosed in the classification list and the department was aware of their manufacture and supply, so there was no wilful suppression or intent to evade duty. Accordingly, the demand was confined to the normal period, with the penalty and redemption fine reduced. Case-Laws Central Excise Thu, 10 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87045