https://www.taxtmi.com/caselaws?id=170529 Goods used in a rolling mill were treated as parts classifiable under sub-heading 8455.90, because Heading 84.55 does not extend to independent equipment unless the goods themselves answer the description of the complete rolling mill; classification under sub-heading 8455.10 was therefore not accepted. On limitation, the duty demand could not invoke the extended period under Section 11A where the assessee had filed declarations, the department had approved the earlier classification, and the record showed no suppression of facts, fraud, or wilful misstatement; recovery was confined to the normal period. en-us Thu, 05 Sep 2013 00:00:00 +0530 Mon, 01 Jun 2015 12:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170529 Goods used in a rolling mill were treated as parts classifiable under sub-heading 8455.90, because Heading 84.55 does not extend to independent equipment unless the goods themselves answer the description of the complete rolling mill; classification under sub-heading 8455.10 was therefore not accepted. On limitation, the duty demand could not invoke the extended period under Section 11A where the assessee had filed declarations, the department had approved the earlier classification, and the record showed no suppression of facts, fraud, or wilful misstatement; recovery was confined to the normal period. Case-Laws Central Excise Thu, 05 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170529