https://www.taxtmi.com/caselaws?id=1711 Aluminium castings used in IC engines for agricultural machinery were held classifiable as parts suitable for use solely or principally with engines under Heading 84.09. On limitation, the extended period under the proviso to Section 11A(1) of the Central Excise Act could not be invoked because the assessee had acted under a bona fide belief, supported by approved classification lists and surrounding circumstances, and there was no intent to evade duty. The demand for differential duty was therefore time-barred, and the amount deposited was directed to be refunded in accordance with law. en-us Tue, 01 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1711 Aluminium castings used in IC engines for agricultural machinery were held classifiable as parts suitable for use solely or principally with engines under Heading 84.09. On limitation, the extended period under the proviso to Section 11A(1) of the Central Excise Act could not be invoked because the assessee had acted under a bona fide belief, supported by approved classification lists and surrounding circumstances, and there was no intent to evade duty. The demand for differential duty was therefore time-barred, and the amount deposited was directed to be refunded in accordance with law. Case-Laws Central Excise Tue, 01 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1711