https://www.taxtmi.com/caselaws?id=166155 Specialised glass product FRIT or glass enamel was treated as falling within the tariff entry for "other glass" under Item 23-A(4) rather than the residuary Item 68, because its technical description, use as a glass lining material, and recognised standards showed it to be a form of glass. The commentary also notes that any differential duty arising from reclassification remains subject to the excise limitation period, so recovery of short levy cannot extend to the entire past period and is confined to the statutory time limit. en-us Mon, 10 Jun 1985 00:00:00 +0530 Wed, 27 Aug 2014 12:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166155 Specialised glass product FRIT or glass enamel was treated as falling within the tariff entry for "other glass" under Item 23-A(4) rather than the residuary Item 68, because its technical description, use as a glass lining material, and recognised standards showed it to be a form of glass. The commentary also notes that any differential duty arising from reclassification remains subject to the excise limitation period, so recovery of short levy cannot extend to the entire past period and is confined to the statutory time limit. Case-Laws Central Excise Mon, 10 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166155