https://www.taxtmi.com/caselaws?id=255651 Parts and components supplied for lift installation were classifiable as parts suitable for use with lifting machinery under Heading 84.31, because the consignments did not contain essential elements of a complete lift and therefore lacked the character of finished machinery. The demand for August 1986 to August 1990 was time-barred, since the dispute was one of classification, the department was aware of the facts, and extended limitation could not be invoked without suppression with intent to evade duty. For the provisional period from 1-9-1990 onward, demand required finalisation of provisional assessments and prices, so the matter was remanded for re-quantification. Penalty was not sustainable. en-us Wed, 20 Aug 2014 00:00:00 +0530 Thu, 22 Jan 2015 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255651 Parts and components supplied for lift installation were classifiable as parts suitable for use with lifting machinery under Heading 84.31, because the consignments did not contain essential elements of a complete lift and therefore lacked the character of finished machinery. The demand for August 1986 to August 1990 was time-barred, since the dispute was one of classification, the department was aware of the facts, and extended limitation could not be invoked without suppression with intent to evade duty. For the provisional period from 1-9-1990 onward, demand required finalisation of provisional assessments and prices, so the matter was remanded for re-quantification. Penalty was not sustainable. Case-Laws Central Excise Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255651