https://www.taxtmi.com/caselaws?id=166766 Brass rods and wires of 10 mm diameter or below were treated as classifiable under Item 68 rather than Item 26A(1a), because the decisive factor was whether the goods were cleared in straight length or in coil form, and the assessees failed to show that the pieces were in straight length. The classification adopted by the lower authorities was supported by the factual record and concurrent findings. In addition, the demand was held to be within time because the classification lists omitted material particulars about the manufacture of brass rods up to 10 mm diameter and goods falling under Item 68, which amounted to suppression of facts and attracted the extended limitation period. en-us Fri, 23 Sep 1983 00:00:00 +0530 Tue, 04 Nov 2014 14:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166766 Brass rods and wires of 10 mm diameter or below were treated as classifiable under Item 68 rather than Item 26A(1a), because the decisive factor was whether the goods were cleared in straight length or in coil form, and the assessees failed to show that the pieces were in straight length. The classification adopted by the lower authorities was supported by the factual record and concurrent findings. In addition, the demand was held to be within time because the classification lists omitted material particulars about the manufacture of brass rods up to 10 mm diameter and goods falling under Item 68, which amounted to suppression of facts and attracted the extended limitation period. Case-Laws Central Excise Fri, 23 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166766