https://www.taxtmi.com/caselaws?id=219029 Metal halide light exposing system used for offset printing plate making was classified by functional use under Heading 8442, as machinery for preparing printing blocks and plates, and the classification of the principal goods extended to their parts. The duty demand was therefore required to be reworked on that basis. For the exemption dispute, non-disclosure of another's brand name in declarations, invoices and classification documents amounted to suppression of a material fact, so the extended period of limitation applied despite the assessee's plea of bona fide belief. The penalty was left undisturbed. en-us Thu, 16 Feb 2012 00:00:00 +0530 Sat, 20 Oct 2012 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219029 Metal halide light exposing system used for offset printing plate making was classified by functional use under Heading 8442, as machinery for preparing printing blocks and plates, and the classification of the principal goods extended to their parts. The duty demand was therefore required to be reworked on that basis. For the exemption dispute, non-disclosure of another's brand name in declarations, invoices and classification documents amounted to suppression of a material fact, so the extended period of limitation applied despite the assessee's plea of bona fide belief. The penalty was left undisturbed. Case-Laws Central Excise Thu, 16 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219029