https://www.taxtmi.com/caselaws?id=108027 Micro porous ceramic/polymer vent plugs specially designed as replacement battery caps were treated as parts of storage batteries under Heading 8507, because they performed the cap function and were not ceramic articles simpliciter; Chapter 69 was therefore inapplicable. Disclosure of the relevant facts to the Department negatived suppression, so the extended limitation period could not be invoked and demand was confined to the normal six-month period. On the same basis, penalty, confiscation and redemption fine were held unsustainable, and any duty on seized goods had to be recomputed on a cum-duty basis. en-us Tue, 30 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 14:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108027 Micro porous ceramic/polymer vent plugs specially designed as replacement battery caps were treated as parts of storage batteries under Heading 8507, because they performed the cap function and were not ceramic articles simpliciter; Chapter 69 was therefore inapplicable. Disclosure of the relevant facts to the Department negatived suppression, so the extended limitation period could not be invoked and demand was confined to the normal six-month period. On the same basis, penalty, confiscation and redemption fine were held unsustainable, and any duty on seized goods had to be recomputed on a cum-duty basis. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108027