https://www.taxtmi.com/caselaws?id=97641 Refractory checker, burner and insulation bricks used in furnaces and kilns were treated as refractory ceramic goods because they withstand very high temperatures, rapid temperature changes and corrosive conditions; the more general heading for other ceramic articles was treated as residuary and applied only where no specific refractory classification fit. The note also explains that filed and approved classification lists may defeat allegations of suppression or wilful misstatement, so the extended limitation period is unavailable unless deliberate intent to evade duty is shown. The practical effect is classification under the specific refractory heading and exposure only to the normal limitation period. en-us Wed, 04 Oct 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97641 Refractory checker, burner and insulation bricks used in furnaces and kilns were treated as refractory ceramic goods because they withstand very high temperatures, rapid temperature changes and corrosive conditions; the more general heading for other ceramic articles was treated as residuary and applied only where no specific refractory classification fit. The note also explains that filed and approved classification lists may defeat allegations of suppression or wilful misstatement, so the extended limitation period is unavailable unless deliberate intent to evade duty is shown. The practical effect is classification under the specific refractory heading and exposure only to the normal limitation period. Case-Laws Central Excise Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97641