https://www.taxtmi.com/caselaws?id=167509 Substantial post-forging machining, including joining, polishing and painting, gave the wheels, axles and wheel-sets a distinct commercial identity as identifiable railway parts, so they ceased to be mere forgings and were separately exigible under Tariff Item 68 in addition to Item 26AA(ia). However, repeated departmental approval of the classification lists, together with disclosure in RT-12 returns and records, negatived suppression or misstatement, so the extended five-year limitation was unavailable. The additional demand could therefore operate only from the date of the first show cause notice, with limitation relief granted in part. en-us Fri, 28 Jun 1985 00:00:00 +0530 Mon, 22 Dec 2014 18:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167509 Substantial post-forging machining, including joining, polishing and painting, gave the wheels, axles and wheel-sets a distinct commercial identity as identifiable railway parts, so they ceased to be mere forgings and were separately exigible under Tariff Item 68 in addition to Item 26AA(ia). However, repeated departmental approval of the classification lists, together with disclosure in RT-12 returns and records, negatived suppression or misstatement, so the extended five-year limitation was unavailable. The additional demand could therefore operate only from the date of the first show cause notice, with limitation relief granted in part. Case-Laws Central Excise Fri, 28 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167509