https://www.taxtmi.com/caselaws?id=98406 Classification of an anaesthetic trolley depends on its commercial identity, technical features and functional components rather than its mobility. Equipment incorporating medical apparatus used in medical and surgical sciences is treated as an anaesthetic machine or appliance under heading 9018.00, not medical furniture under heading 9402.00; trolley-mounted mobility is incidental and does not determine essential character. An incomplete or misleading classification description, where product literature and invoices identify the goods as a machine, may constitute suppression of facts for invoking the extended limitation period and supporting penalty. en-us Wed, 22 Nov 2000 00:00:00 +0530 Fri, 20 Jan 2012 14:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98406 Classification of an anaesthetic trolley depends on its commercial identity, technical features and functional components rather than its mobility. Equipment incorporating medical apparatus used in medical and surgical sciences is treated as an anaesthetic machine or appliance under heading 9018.00, not medical furniture under heading 9402.00; trolley-mounted mobility is incidental and does not determine essential character. An incomplete or misleading classification description, where product literature and invoices identify the goods as a machine, may constitute suppression of facts for invoking the extended limitation period and supporting penalty. Case-Laws Central Excise Wed, 22 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98406