https://www.taxtmi.com/caselaws?id=248479 Declared rolling mill goods were classifiable as parts under Chapter Sub-heading 8455.90, because they were not shown to have been cleared or supplied as a complete rolling mill and prior classification principles treated individual items as parts rather than "all goods other than parts." The duty demand for the period 16.03.1995 to February 1997 was also time-barred, as the goods had been duly declared to the Department, the description remained unchanged after the tariff bifurcation, and the record showed no suppression, misstatement, fraud, or intentional misdeclaration to justify the extended limitation period. en-us Thu, 05 Sep 2013 00:00:00 +0530 Fri, 13 Jun 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248479 Declared rolling mill goods were classifiable as parts under Chapter Sub-heading 8455.90, because they were not shown to have been cleared or supplied as a complete rolling mill and prior classification principles treated individual items as parts rather than "all goods other than parts." The duty demand for the period 16.03.1995 to February 1997 was also time-barred, as the goods had been duly declared to the Department, the description remained unchanged after the tariff bifurcation, and the record showed no suppression, misstatement, fraud, or intentional misdeclaration to justify the extended limitation period. Case-Laws Central Excise Thu, 05 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248479