https://www.taxtmi.com/caselaws?id=99940 Prior classification rulings bind only where the later clearances are shown to be factually identical to the earlier case. Here, the assessee failed to produce work orders, purchase orders, or other evidence proving that the goods were complete cranes supplied in knocked-down condition; the statutory records instead supported a finding of crane parts. On that basis, the Revenue's classification was upheld. The incorrect description in the records was treated as suppression of the true facts with intent to evade duty, so the extended limitation period was available and the penalty was sustained. en-us Fri, 08 Dec 2000 00:00:00 +0530 Mon, 30 Jan 2012 16:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99940 Prior classification rulings bind only where the later clearances are shown to be factually identical to the earlier case. Here, the assessee failed to produce work orders, purchase orders, or other evidence proving that the goods were complete cranes supplied in knocked-down condition; the statutory records instead supported a finding of crane parts. On that basis, the Revenue's classification was upheld. The incorrect description in the records was treated as suppression of the true facts with intent to evade duty, so the extended limitation period was available and the penalty was sustained. Case-Laws Central Excise Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99940