https://www.taxtmi.com/caselaws?id=97641 Refractory checker, burner and insulation bricks used in furnaces and kilns, capable of withstanding high temperatures, rapid temperature changes and corrosive conditions, fall under the specific heading for refractory ceramic goods rather than the residuary heading for other ceramic articles. The specific tariff heading and HSN guidance prevail where the goods possess refractory characteristics. Approved classification lists under the refractory heading also negate suppression or wilful misstatement absent proof of deliberate intent to evade duty. Consequently, the extended limitation period is unavailable and duty demands beyond the normal limitation period are time-barred. 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, capable of withstanding high temperatures, rapid temperature changes and corrosive conditions, fall under the specific heading for refractory ceramic goods rather than the residuary heading for other ceramic articles. The specific tariff heading and HSN guidance prevail where the goods possess refractory characteristics. Approved classification lists under the refractory heading also negate suppression or wilful misstatement absent proof of deliberate intent to evade duty. Consequently, the extended limitation period is unavailable and duty demands beyond the normal limitation period are time-barred. Case-Laws Central Excise Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97641