https://www.taxtmi.com/caselaws?id=89781 Truck cranes mounted on a specially modified motor vehicle chassis were held classifiable under Heading 84.26, because the modified under-carriage had lost the character of an essentially complete lorry and the goods remained integrated lifting machines rather than special purpose motor vehicles under Heading 87.05. The demand was also found time-barred, as the goods had been cleared on approved classification lists and the show cause notice was issued beyond six months despite disclosure of the relevant description. With the classification demand failing on merits and limitation, the penalty was unsustainable and was set aside. en-us Tue, 19 May 1998 00:00:00 +0530 Thu, 29 Sep 2011 16:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89781 Truck cranes mounted on a specially modified motor vehicle chassis were held classifiable under Heading 84.26, because the modified under-carriage had lost the character of an essentially complete lorry and the goods remained integrated lifting machines rather than special purpose motor vehicles under Heading 87.05. The demand was also found time-barred, as the goods had been cleared on approved classification lists and the show cause notice was issued beyond six months despite disclosure of the relevant description. With the classification demand failing on merits and limitation, the penalty was unsustainable and was set aside. Case-Laws Central Excise Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89781