https://www.taxtmi.com/caselaws?id=105125 Goods cleared as major sub-assemblies and loose parts, when capable of forming a complete washing machine on assembly, were treated as washing machines in unassembled condition under Interpretative Rule 2(a). For the period up to 14-3-1995, the exemption available to the relevant tariff entry could not be denied merely because the goods were deemed complete for classification, so no differential duty arose. For the later period, the demand survived on merits, but the transaction was found revenue neutral and without intent to evade duty, preventing invocation of the extended limitation period and supporting deletion of penalty, confiscation and redemption fine. en-us Thu, 16 Sep 1999 00:00:00 +0530 Fri, 02 Mar 2012 15:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105125 Goods cleared as major sub-assemblies and loose parts, when capable of forming a complete washing machine on assembly, were treated as washing machines in unassembled condition under Interpretative Rule 2(a). For the period up to 14-3-1995, the exemption available to the relevant tariff entry could not be denied merely because the goods were deemed complete for classification, so no differential duty arose. For the later period, the demand survived on merits, but the transaction was found revenue neutral and without intent to evade duty, preventing invocation of the extended limitation period and supporting deletion of penalty, confiscation and redemption fine. Case-Laws Central Excise Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105125