https://www.taxtmi.com/caselaws?id=194816 The Tribunal classified HDPE pipes and plastic parts under heading 8424.00, granting benefit under Notification No. 46/94 due to their specific design for sprinkler irrigation equipment. The duty and penalty imposition was overturned as the demand was time-barred, with the Tribunal highlighting the Revenue's knowledge of the product's classification. The longer period of limitation invoked by the department was rejected, affirming the appellants' right to contest and emphasizing the absence of deliberate suppression of facts. en-us Thu, 22 Jun 2000 00:00:00 +0530 Thu, 28 Sep 2017 16:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194816 The Tribunal classified HDPE pipes and plastic parts under heading 8424.00, granting benefit under Notification No. 46/94 due to their specific design for sprinkler irrigation equipment. The duty and penalty imposition was overturned as the demand was time-barred, with the Tribunal highlighting the Revenue's knowledge of the product's classification. The longer period of limitation invoked by the department was rejected, affirming the appellants' right to contest and emphasizing the absence of deliberate suppression of facts. Case-Laws Central Excise Thu, 22 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194816