https://www.taxtmi.com/caselaws?id=90844 Steel tubular shelters were held classifiable as pre-fabricated buildings under CET sub-heading 9406.00 because they were supplied as complete shelters capable of assembly on site, and the absence of separate flooring did not change that character. The value of essential bought-out items supplied with the manufactured components was included in the assessable value, since duty applied to the completed excisable article. Mis-description and non-disclosure of the true nature of clearance justified invocation of the extended limitation period under the proviso to Section 11A, so the demand was not time-barred. A first-time Modvat credit claim was remanded for verification and fresh quantification of duty. en-us Mon, 25 Jan 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90844 Steel tubular shelters were held classifiable as pre-fabricated buildings under CET sub-heading 9406.00 because they were supplied as complete shelters capable of assembly on site, and the absence of separate flooring did not change that character. The value of essential bought-out items supplied with the manufactured components was included in the assessable value, since duty applied to the completed excisable article. Mis-description and non-disclosure of the true nature of clearance justified invocation of the extended limitation period under the proviso to Section 11A, so the demand was not time-barred. A first-time Modvat credit claim was remanded for verification and fresh quantification of duty. Case-Laws Central Excise Mon, 25 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90844