https://www.taxtmi.com/caselaws?id=90025 Mere placement of plastic containers on trolleys, without merger into a new product or any change in character or use, did not amount to manufacture of trailers or semi-trailers under tariff heading 87.16. The containers remained identifiable storage containers and could be removed without dismantling, so the classification demand failed. Because the department already knew the relevant facts from an earlier adjudication, suppression was not established and the extended period of limitation could not be invoked. With the classification demand unsustainable and no basis for suppression, the penalty also could not stand. en-us Tue, 16 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90025 Mere placement of plastic containers on trolleys, without merger into a new product or any change in character or use, did not amount to manufacture of trailers or semi-trailers under tariff heading 87.16. The containers remained identifiable storage containers and could be removed without dismantling, so the classification demand failed. Because the department already knew the relevant facts from an earlier adjudication, suppression was not established and the extended period of limitation could not be invoked. With the classification demand unsustainable and no basis for suppression, the penalty also could not stand. Case-Laws Central Excise Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90025