https://www.taxtmi.com/caselaws?id=95693 In excise classification of a power driven pump, the bowl assembly was treated as performing the essential pumping function, while the column assembly and discharge head assembly were regarded as supporting parts or accessories and not the pump itself for exemption purposes. On limitation, the extended period was held unavailable because the approved classification lists, assessed returns and earlier departmental knowledge negated deliberate suppression or misstatement with intent to evade duty. The duty demands were therefore barred by limitation, and the appeals succeeded despite the adverse finding on merits. en-us Fri, 04 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 13:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95693 In excise classification of a power driven pump, the bowl assembly was treated as performing the essential pumping function, while the column assembly and discharge head assembly were regarded as supporting parts or accessories and not the pump itself for exemption purposes. On limitation, the extended period was held unavailable because the approved classification lists, assessed returns and earlier departmental knowledge negated deliberate suppression or misstatement with intent to evade duty. The duty demands were therefore barred by limitation, and the appeals succeeded despite the adverse finding on merits. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95693