https://www.taxtmi.com/caselaws?id=110853 Classification of lead anodes depends on the HSN distinction between electroplating anodes and cast anodes for electrolytic refining: purity and the function of impurities are decisive, and shape, hooks, or stated end-use are not enough without supporting test evidence. Where the Revenue cannot prove the ingredients of the proposed tariff heading, reclassification cannot be sustained. If the classification basis fails, the extended period of limitation also lacks support, and consequential duty demand and penalty cannot survive. The note therefore confirms that tariff classification must rest on affirmative technical material, not assumptions from appearance or use. 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 Classification of lead anodes depends on the HSN distinction between electroplating anodes and cast anodes for electrolytic refining: purity and the function of impurities are decisive, and shape, hooks, or stated end-use are not enough without supporting test evidence. Where the Revenue cannot prove the ingredients of the proposed tariff heading, reclassification cannot be sustained. If the classification basis fails, the extended period of limitation also lacks support, and consequential duty demand and penalty cannot survive. The note therefore confirms that tariff classification must rest on affirmative technical material, not assumptions from appearance or use. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110853