https://www.taxtmi.com/caselaws?id=89626 Barges were held to fall within Chapter sub-heading 72.15 as goods obtained by breaking up ships, boats and other floating structures, because the tariff used a generic description broad enough to cover barges. The breaking-up activity was treated as excisable, so the contention that it was not manufacture under Section 2(f) failed. Clear tariff coverage and non-disclosure justified invocation of the extended limitation period, and the penalties were upheld as not excessive. en-us Fri, 30 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 15:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89626 Barges were held to fall within Chapter sub-heading 72.15 as goods obtained by breaking up ships, boats and other floating structures, because the tariff used a generic description broad enough to cover barges. The breaking-up activity was treated as excisable, so the contention that it was not manufacture under Section 2(f) failed. Clear tariff coverage and non-disclosure justified invocation of the extended limitation period, and the penalties were upheld as not excessive. Case-Laws Central Excise Fri, 30 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89626