https://www.taxtmi.com/caselaws?id=274302 Classification of chassis and cowl depended on principal design, not on later purchaser use. The evidence showed a common chassis design capable of both goods and passenger applications, and technical material did not establish that progressive springs and shock absorbers made it principally designed for passenger transport; the residuary interpretative rule was therefore applied and classification under sub-heading 8706.40 was upheld, while the rival claim under sub-heading 8706.30 failed. On limitation, clearances were reflected in classification lists and invoices, enquiries had been made, and the record did not prove deliberate suppression, clandestine clearance, or intent to evade duty; the extended period was therefore not available. en-us Tue, 17 Feb 1998 00:00:00 +0530 Mon, 06 Aug 2018 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274302 Classification of chassis and cowl depended on principal design, not on later purchaser use. The evidence showed a common chassis design capable of both goods and passenger applications, and technical material did not establish that progressive springs and shock absorbers made it principally designed for passenger transport; the residuary interpretative rule was therefore applied and classification under sub-heading 8706.40 was upheld, while the rival claim under sub-heading 8706.30 failed. On limitation, clearances were reflected in classification lists and invoices, enquiries had been made, and the record did not prove deliberate suppression, clandestine clearance, or intent to evade duty; the extended period was therefore not available. Case-Laws Central Excise Tue, 17 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274302