https://www.taxtmi.com/caselaws?id=110853 Tariff classification of lead anodes depends on the HSN distinction between electroplating anodes and cast anodes used in electrolytic refining. Purity and the function of impurities are decisive, rather than physical shape, hooks, or asserted end use. Reclassification under the proposed electroplating-anode headings requires affirmative supporting evidence, including test material establishing the relevant purity and impurity characteristics. Where that evidence is absent, the approved classification cannot be displaced. A demand invoking the extended limitation period, together with consequential duty and penalty, cannot be sustained when the proposed reclassification is not established. en-us Fri, 23 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 18:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110853 Tariff classification of lead anodes depends on the HSN distinction between electroplating anodes and cast anodes used in electrolytic refining. Purity and the function of impurities are decisive, rather than physical shape, hooks, or asserted end use. Reclassification under the proposed electroplating-anode headings requires affirmative supporting evidence, including test material establishing the relevant purity and impurity characteristics. Where that evidence is absent, the approved classification cannot be displaced. A demand invoking the extended limitation period, together with consequential duty and penalty, cannot be sustained when the proposed reclassification is not established. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110853