https://www.taxtmi.com/caselaws?id=120541 Plastic shelves used on tabletops, in bathrooms and kitchens were treated as household plastic articles rather than furniture because their common parlance description, trade understanding and HSN guidance placed them outside Chapter 94, so classification under Heading 3924.90 was accepted. Extended limitation was not available because the assessee had filed the prescribed declaration, and mere non-production of printed literature or catalogues did not amount to suppression. As the demand failed on merits and limitation, the penalties and related consequences also could not survive. en-us Wed, 06 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 11:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120541 Plastic shelves used on tabletops, in bathrooms and kitchens were treated as household plastic articles rather than furniture because their common parlance description, trade understanding and HSN guidance placed them outside Chapter 94, so classification under Heading 3924.90 was accepted. Extended limitation was not available because the assessee had filed the prescribed declaration, and mere non-production of printed literature or catalogues did not amount to suppression. As the demand failed on merits and limitation, the penalties and related consequences also could not survive. Case-Laws Central Excise Wed, 06 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120541