https://www.taxtmi.com/caselaws?id=113617 Cold-rolled formed steel shapes and sections such as channels and zeds were treated as duty-paid iron and steel strips merely given a new profile without reduction in thickness, so they remained classifiable under the applicable iron and steel headings rather than tariff item 68. The document also states that the duty demand failed because it was not preceded by a proper notice of demand, and a mere intimation could not substitute for such notice where the department relied on fraud or suppression to extend limitation. On the stated facts, fraud, suppression, and wilful misstatement were not established. en-us Mon, 06 Oct 1986 00:00:00 +0530 Mon, 07 May 2012 11:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113617 Cold-rolled formed steel shapes and sections such as channels and zeds were treated as duty-paid iron and steel strips merely given a new profile without reduction in thickness, so they remained classifiable under the applicable iron and steel headings rather than tariff item 68. The document also states that the duty demand failed because it was not preceded by a proper notice of demand, and a mere intimation could not substitute for such notice where the department relied on fraud or suppression to extend limitation. On the stated facts, fraud, suppression, and wilful misstatement were not established. Case-Laws Central Excise Mon, 06 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113617