https://www.taxtmi.com/caselaws?id=207856 Programmable controllers used for industrial process control were held classifiable under Heading 90.32, because their essential function was continuous monitoring and regulation of process variables such as pressure, temperature, flow and level, rather than mere machine or electrical control. The extended period of limitation was found unavailable where the product literature and functional details had been disclosed, so the dispute rested on classification of known facts and showed no suppression or wilful misstatement. On that basis, the demand was time-barred and the penalty and confiscation could not stand. en-us Wed, 02 Mar 2011 00:00:00 +0530 Tue, 27 Dec 2011 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207856 Programmable controllers used for industrial process control were held classifiable under Heading 90.32, because their essential function was continuous monitoring and regulation of process variables such as pressure, temperature, flow and level, rather than mere machine or electrical control. The extended period of limitation was found unavailable where the product literature and functional details had been disclosed, so the dispute rested on classification of known facts and showed no suppression or wilful misstatement. On that basis, the demand was time-barred and the penalty and confiscation could not stand. Case-Laws Central Excise Wed, 02 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207856