https://www.taxtmi.com/caselaws?id=112000 Framed glass mirrors were treated as distinct commercial goods because cut-to-size mirror pieces were fitted with manufactured plastic frames and recognised in trade as framed mirrors, so classification under Heading 7006.90 was accepted. On limitation, prior departmental awareness, approved classification lists, earlier notices on the same product, and an earlier time-bar finding on an identical product meant suppression was not established and the extended period could not be invoked. With the demand failing on limitation, the consequential penalty and interest did not survive. en-us Fri, 11 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 12:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112000 Framed glass mirrors were treated as distinct commercial goods because cut-to-size mirror pieces were fitted with manufactured plastic frames and recognised in trade as framed mirrors, so classification under Heading 7006.90 was accepted. On limitation, prior departmental awareness, approved classification lists, earlier notices on the same product, and an earlier time-bar finding on an identical product meant suppression was not established and the extended period could not be invoked. With the demand failing on limitation, the consequential penalty and interest did not survive. Case-Laws Central Excise Fri, 11 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112000