https://www.taxtmi.com/caselaws?id=109933 Chapter Note 1(a) to Chapter 76 treated rolled, extruded or drawn products in coils as wire, so wire rods or properzi rods in coil form were classifiable as aluminium wire rather than wire rods, overriding trade parlance and past departmental practice. The applicable notification benefit followed that classification and could not be claimed on the basis of the earlier description. Limitation was unavailable because the gate passes and invoices disclosed the coil form and no suppression was shown. Penalty was sustained in principle after the duty-increasing tariff change took effect from 1-3-88 under the Provisional Collection of Taxes Act, 1931, but the amount was reduced. en-us Tue, 30 Jan 1996 00:00:00 +0530 Fri, 13 Apr 2012 10:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109933 Chapter Note 1(a) to Chapter 76 treated rolled, extruded or drawn products in coils as wire, so wire rods or properzi rods in coil form were classifiable as aluminium wire rather than wire rods, overriding trade parlance and past departmental practice. The applicable notification benefit followed that classification and could not be claimed on the basis of the earlier description. Limitation was unavailable because the gate passes and invoices disclosed the coil form and no suppression was shown. Penalty was sustained in principle after the duty-increasing tariff change took effect from 1-3-88 under the Provisional Collection of Taxes Act, 1931, but the amount was reduced. Case-Laws Central Excise Tue, 30 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109933