https://www.taxtmi.com/caselaws?id=88431 Goods specifically enumerated as transmission shafts, gears, pulleys, clutches and shaft couplings are to be classified under Heading 84.83 rather than the general heading for parts and accessories under Heading 84.66, because Section Note 2 to Section XVI gives precedence to the specific tariff entry. Non-disclosure of the goods in the classification list, coupled with allegations of wilful misdeclaration and incomplete particulars, supports invocation of the extended period of limitation. The duty demand was therefore sustained for the disputed goods, while relief was confined to items whose classification had already attained finality and the related penalty was reduced accordingly. en-us Wed, 12 Feb 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88431 Goods specifically enumerated as transmission shafts, gears, pulleys, clutches and shaft couplings are to be classified under Heading 84.83 rather than the general heading for parts and accessories under Heading 84.66, because Section Note 2 to Section XVI gives precedence to the specific tariff entry. Non-disclosure of the goods in the classification list, coupled with allegations of wilful misdeclaration and incomplete particulars, supports invocation of the extended period of limitation. The duty demand was therefore sustained for the disputed goods, while relief was confined to items whose classification had already attained finality and the related penalty was reduced accordingly. Case-Laws Central Excise Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88431