https://www.taxtmi.com/caselaws?id=98834 PCM-MUX equipment cleared in assembled form was held classifiable as complete equipment under Heading 85.17, not as parts under Heading 85.29, because the parts entry covered only goods suitable for use solely or principally with apparatus of Headings 85.25 to 85.28 and the earlier classification of the assembly under Heading 85.17 had attained finality. The differential duty demand was also held within the extended limitation period, as the goods were described in the classification list as parts while being cleared as complete equipment, constituting misdeclaration with intent to evade duty. The duty demand was therefore sustained. en-us Tue, 28 Dec 1999 00:00:00 +0530 Tue, 24 Jan 2012 12:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98834 PCM-MUX equipment cleared in assembled form was held classifiable as complete equipment under Heading 85.17, not as parts under Heading 85.29, because the parts entry covered only goods suitable for use solely or principally with apparatus of Headings 85.25 to 85.28 and the earlier classification of the assembly under Heading 85.17 had attained finality. The differential duty demand was also held within the extended limitation period, as the goods were described in the classification list as parts while being cleared as complete equipment, constituting misdeclaration with intent to evade duty. The duty demand was therefore sustained. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98834