https://www.taxtmi.com/caselaws?id=87415 Goods manufactured as non-mechanically propelled vehicles for transporting goods were treated as trailers and semi-trailers, so classification under sub-heading 87.16 was upheld. The extended period of demand was sustained because the assessee had not filed the required classification list or declaration, and the correspondence relied on did not establish full departmental knowledge or bona fide belief. Penalty under Rule 173Q was moderated on the facts, with the amount reduced after considering proportionality. en-us Thu, 09 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87415 Goods manufactured as non-mechanically propelled vehicles for transporting goods were treated as trailers and semi-trailers, so classification under sub-heading 87.16 was upheld. The extended period of demand was sustained because the assessee had not filed the required classification list or declaration, and the correspondence relied on did not establish full departmental knowledge or bona fide belief. Penalty under Rule 173Q was moderated on the facts, with the amount reduced after considering proportionality. Case-Laws Central Excise Thu, 09 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87415