https://www.taxtmi.com/caselaws?id=107030 Grinded media steel balls that met the tolerance specifications in Note 6 to Chapter 84 were classifiable under Heading 84.82, and the contrary classification under Heading 73.26 failed. The chemical examination confirmed conformity with the note, so the tariff heading had to follow that specific classification rule. A false declaration by the assessee that the goods did not meet Note 6 supported invocation of the extended limitation period under the proviso to Section 11A, because the misstatement was deliberate. The duty demand and penalty were therefore sustained, and the appeal failed in entirety. en-us Fri, 13 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 11:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107030 Grinded media steel balls that met the tolerance specifications in Note 6 to Chapter 84 were classifiable under Heading 84.82, and the contrary classification under Heading 73.26 failed. The chemical examination confirmed conformity with the note, so the tariff heading had to follow that specific classification rule. A false declaration by the assessee that the goods did not meet Note 6 supported invocation of the extended limitation period under the proviso to Section 11A, because the misstatement was deliberate. The duty demand and penalty were therefore sustained, and the appeal failed in entirety. Case-Laws Central Excise Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107030