https://www.taxtmi.com/caselaws?id=116785 Power tillers were treated as small agricultural machines used for tilling and similar field operations, so their essential character, commercial understanding and predominant use aligned with Heading 84.32 rather than Heading 87.01. The Tribunal also noted the long-standing domestic classification practice and departmental understanding, and rejected reliance on the HSN description of pedestrian-controlled tractors as overriding the actual nature of the goods. On limitation and consequential liability, the record did not show suppression of facts with intent to evade duty, as classification lists had been filed and the department was aware of the practice; the extended period, interest and penalties were therefore unsustainable. en-us Mon, 09 May 2005 00:00:00 +0530 Sat, 16 Jun 2012 16:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116785 Power tillers were treated as small agricultural machines used for tilling and similar field operations, so their essential character, commercial understanding and predominant use aligned with Heading 84.32 rather than Heading 87.01. The Tribunal also noted the long-standing domestic classification practice and departmental understanding, and rejected reliance on the HSN description of pedestrian-controlled tractors as overriding the actual nature of the goods. On limitation and consequential liability, the record did not show suppression of facts with intent to evade duty, as classification lists had been filed and the department was aware of the practice; the extended period, interest and penalties were therefore unsustainable. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116785