https://www.taxtmi.com/caselaws?id=114847 Goods manufactured to customer-specific drawings and cleared independently of the industrial chains were treated as parts of material handling equipment rather than parts of industrial chains. Their actual function and intended end use supported classification under Heading 8431.00, while the claim for Heading 7308.20 was rejected. Non-disclosure of the manufacture of the disputed link plates and link pins to the Revenue justified invocation of the extended period of limitation, as the goods were not shown to be the same as the plates and pins used with industrial chains. The Revenue's view on both classification and limitation was sustained. en-us Fri, 24 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 16:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114847 Goods manufactured to customer-specific drawings and cleared independently of the industrial chains were treated as parts of material handling equipment rather than parts of industrial chains. Their actual function and intended end use supported classification under Heading 8431.00, while the claim for Heading 7308.20 was rejected. Non-disclosure of the manufacture of the disputed link plates and link pins to the Revenue justified invocation of the extended period of limitation, as the goods were not shown to be the same as the plates and pins used with industrial chains. The Revenue's view on both classification and limitation was sustained. Case-Laws Central Excise Fri, 24 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114847