https://www.taxtmi.com/caselaws?id=102288 Classification under the excise tariff turned on the ordinary commercial identity and predominant character of the goods, not on possible use in agriculture. Spades were treated as falling under the specific tariff entry for such tools, and gamelas were described as shallow circular trays for carrying loads rather than agricultural implements merely because they could be used in farming. On penalty, deliberate misdescription supported action against the manufacturer and chairman, but Section 11AC could not apply to clearances made before its enactment; penalty for that period had to rest on the existing rule-based provision. The clerk's penalty was deleted because he acted under superior authority and lacked sufficient excise knowledge. en-us Mon, 05 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 13:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102288 Classification under the excise tariff turned on the ordinary commercial identity and predominant character of the goods, not on possible use in agriculture. Spades were treated as falling under the specific tariff entry for such tools, and gamelas were described as shallow circular trays for carrying loads rather than agricultural implements merely because they could be used in farming. On penalty, deliberate misdescription supported action against the manufacturer and chairman, but Section 11AC could not apply to clearances made before its enactment; penalty for that period had to rest on the existing rule-based provision. The clerk's penalty was deleted because he acted under superior authority and lacked sufficient excise knowledge. Case-Laws Central Excise Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102288