https://www.taxtmi.com/caselaws?id=118567 Fabricated iron and steel structurals used in factory construction were treated as excisable goods, applying the Larger Bench view that such fabrication amounts to manufacture; they were classified under Tariff Item 68 for the earlier period and under Chapter Heading 73.08 for the later period. The duty demand nevertheless failed on limitation because the assessee acted under a bona fide belief amid conflicting judicial views, and the extended limitation period was held unavailable since non-payment was not shown to be a wilful suppression with intent to evade duty. en-us Thu, 20 Jul 2006 00:00:00 +0530 Fri, 01 Mar 2024 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118567 Fabricated iron and steel structurals used in factory construction were treated as excisable goods, applying the Larger Bench view that such fabrication amounts to manufacture; they were classified under Tariff Item 68 for the earlier period and under Chapter Heading 73.08 for the later period. The duty demand nevertheless failed on limitation because the assessee acted under a bona fide belief amid conflicting judicial views, and the extended limitation period was held unavailable since non-payment was not shown to be a wilful suppression with intent to evade duty. Case-Laws Central Excise Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118567