https://www.taxtmi.com/caselaws?id=90542 Capacitor parts and capacitor packing elements were held classifiable under Heading 85.32 rather than Chapter 39 because Chapter Note 2(B) to Chapter 39 excluded articles of Section XVI and the tariff scheme specifically covered electrical capacitors. The extended limitation under the proviso to Section 11A was unavailable because the record did not show deliberate suppression or misstatement with intent to evade duty, so the demand was confined to the normal six-month period. For the same reason, no penalty was leviable. The classification issue was decided against the assessee, but limitation and penalty relief were granted. en-us Thu, 03 Sep 1998 00:00:00 +0530 Sat, 08 Oct 2011 13:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90542 Capacitor parts and capacitor packing elements were held classifiable under Heading 85.32 rather than Chapter 39 because Chapter Note 2(B) to Chapter 39 excluded articles of Section XVI and the tariff scheme specifically covered electrical capacitors. The extended limitation under the proviso to Section 11A was unavailable because the record did not show deliberate suppression or misstatement with intent to evade duty, so the demand was confined to the normal six-month period. For the same reason, no penalty was leviable. The classification issue was decided against the assessee, but limitation and penalty relief were granted. Case-Laws Central Excise Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90542