https://www.taxtmi.com/caselaws?id=95676 Goods specifically covered by a tariff heading must be classified in that heading in accordance with the tariff text and section notes; they cannot be reclassified as parts of refrigerating or air-conditioning machinery merely because of possible end use. The assessee's valves and related items were treated as ordinary industrial goods with multiple uses, and the department failed to disprove that position. On that basis, the reclassification was not sustainable, and the alleged misdeclaration or suppression also fell away. The duty demand, extended limitation, penalty and interest were therefore not maintainable once the classification dispute was resolved in the assessee's favour. en-us Wed, 19 Jul 2000 00:00:00 +0530 Wed, 14 Dec 2011 12:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95676 Goods specifically covered by a tariff heading must be classified in that heading in accordance with the tariff text and section notes; they cannot be reclassified as parts of refrigerating or air-conditioning machinery merely because of possible end use. The assessee's valves and related items were treated as ordinary industrial goods with multiple uses, and the department failed to disprove that position. On that basis, the reclassification was not sustainable, and the alleged misdeclaration or suppression also fell away. The duty demand, extended limitation, penalty and interest were therefore not maintainable once the classification dispute was resolved in the assessee's favour. Case-Laws Central Excise Wed, 19 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95676