https://www.taxtmi.com/caselaws?id=91749 A demand alleging suppression was upheld where the show cause notice covered wrong description of goods, the reference to deletion of "CTC segments" was treated as supporting material, and the approved classification list and later review did not bar proceedings. The plea of limitation and jurisdiction failed because no contemporaneous material showed a bona fide departmental dispute during the relevant period. On classification, rough-machined castings were held to remain castings because they had not acquired the essential character of machine parts or identifiable CTC segments; they were therefore not classifiable under Tariff Item 68. The duty demand and penalty were sustained. en-us Fri, 12 Mar 1999 00:00:00 +0530 Thu, 20 Oct 2011 16:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91749 A demand alleging suppression was upheld where the show cause notice covered wrong description of goods, the reference to deletion of "CTC segments" was treated as supporting material, and the approved classification list and later review did not bar proceedings. The plea of limitation and jurisdiction failed because no contemporaneous material showed a bona fide departmental dispute during the relevant period. On classification, rough-machined castings were held to remain castings because they had not acquired the essential character of machine parts or identifiable CTC segments; they were therefore not classifiable under Tariff Item 68. The duty demand and penalty were sustained. Case-Laws Central Excise Fri, 12 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91749