https://www.taxtmi.com/caselaws?id=87447 Parts of conveyors, elevators, shafts, bearings, bearing housings, couplings, sprockets and gear boxes were held classifiable under the tariff headings adopted by the department, as the goods were found to be machinery or parts covered by the relevant Section XVI scheme and Section Note 2; the classification objection was rejected. The extended period of limitation was not available because the assessee had filed a detailed classification list and disclosed the goods and their use, so suppression or misdeclaration was not established. The demand beyond six months from the show cause notice was set aside, and the penalty was also deleted. en-us Tue, 11 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 11:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87447 Parts of conveyors, elevators, shafts, bearings, bearing housings, couplings, sprockets and gear boxes were held classifiable under the tariff headings adopted by the department, as the goods were found to be machinery or parts covered by the relevant Section XVI scheme and Section Note 2; the classification objection was rejected. The extended period of limitation was not available because the assessee had filed a detailed classification list and disclosed the goods and their use, so suppression or misdeclaration was not established. The demand beyond six months from the show cause notice was set aside, and the penalty was also deleted. Case-Laws Central Excise Tue, 11 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87447