https://www.taxtmi.com/caselaws?id=165647 Goods are classified by their essential function, and items admittedly used to carry electric current were correctly treated as electric wires and cables despite being processed from bare copper wire for use in carbon brushes. The duty demand could not be sustained because the record did not establish clandestine clearance or suppression of production, and the proceedings were time-barred under the applicable limitation provision. In the absence of suppression, penalty and confiscation also lacked foundation. The Collector's order was set aside and the appeal was allowed. en-us Wed, 09 Jul 1980 00:00:00 +0530 Tue, 05 Aug 2014 12:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165647 Goods are classified by their essential function, and items admittedly used to carry electric current were correctly treated as electric wires and cables despite being processed from bare copper wire for use in carbon brushes. The duty demand could not be sustained because the record did not establish clandestine clearance or suppression of production, and the proceedings were time-barred under the applicable limitation provision. In the absence of suppression, penalty and confiscation also lacked foundation. The Collector's order was set aside and the appeal was allowed. Case-Laws Central Excise Wed, 09 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165647