https://www.taxtmi.com/caselaws?id=124850 Goods cleared as burner assemblies, already bearing the essential characteristics of the finished product, were classified as goods other than parts under sub-heading 8416.10 rather than as parts of burners under sub-heading 8416.90, because only minor processes such as painting, heat treatment and curing were carried out after clearance. The demand was also held time-barred: the assessee had filed the relevant classification lists and declarations, so suppression of material facts with intent to evade duty could not be inferred and the extended limitation period was unavailable. The Revenue's challenge failed on both classification and limitation. en-us Thu, 27 Nov 2008 00:00:00 +0530 Tue, 16 Oct 2012 15:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124850 Goods cleared as burner assemblies, already bearing the essential characteristics of the finished product, were classified as goods other than parts under sub-heading 8416.10 rather than as parts of burners under sub-heading 8416.90, because only minor processes such as painting, heat treatment and curing were carried out after clearance. The demand was also held time-barred: the assessee had filed the relevant classification lists and declarations, so suppression of material facts with intent to evade duty could not be inferred and the extended limitation period was unavailable. The Revenue's challenge failed on both classification and limitation. Case-Laws Central Excise Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124850