https://www.taxtmi.com/caselaws?id=102411 Tariff pinions were held classifiable as gears or gearing under Heading 84.83, because the goods answered that description and the alternative headings and trade notice relied on by the assessee were found inapplicable. The claim that they were parts of general use under Heading 72.26, or otherwise covered by vehicle-related headings, was rejected for want of factual fit. On limitation, the extended period was held available because the classification declarations described the goods only in general terms and did not disclose them as pinions or gearing, preventing departmental knowledge of their true nature. en-us Thu, 11 Apr 2002 00:00:00 +0530 Tue, 14 Feb 2012 17:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102411 Tariff pinions were held classifiable as gears or gearing under Heading 84.83, because the goods answered that description and the alternative headings and trade notice relied on by the assessee were found inapplicable. The claim that they were parts of general use under Heading 72.26, or otherwise covered by vehicle-related headings, was rejected for want of factual fit. On limitation, the extended period was held available because the classification declarations described the goods only in general terms and did not disclose them as pinions or gearing, preventing departmental knowledge of their true nature. Case-Laws Central Excise Thu, 11 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102411