https://www.taxtmi.com/caselaws?id=211058 Programmable process controllers used for industrial process control, continuously regulating variables such as pressure, temperature, flow and level, were held to be classifiable under Heading 90.32 rather than Heading 85.37, because the decisive test was the actual function of the goods. Early disclosure of the product catalogue and related details meant there was no suppression or misdeclaration, so the duty demand was time-barred. Once limitation failed, the penalty and confiscation could not survive and consequential penal action was unsustainable. en-us Wed, 06 Apr 2011 00:00:00 +0530 Sat, 03 Mar 2012 07:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211058 Programmable process controllers used for industrial process control, continuously regulating variables such as pressure, temperature, flow and level, were held to be classifiable under Heading 90.32 rather than Heading 85.37, because the decisive test was the actual function of the goods. Early disclosure of the product catalogue and related details meant there was no suppression or misdeclaration, so the duty demand was time-barred. Once limitation failed, the penalty and confiscation could not survive and consequential penal action was unsustainable. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211058