https://www.taxtmi.com/caselaws?id=368993 Harrow hooks were held to be parts of harrows, which are agricultural implements classifiable under Chapter 8432, so they fell under Chapter Sub-heading 843290 rather than the base metal heading for articles of general use. Applying Rule 1 of the Tariff Interpretation Rules and the relevant Section Notes, the classification followed the implement with which the goods were specifically associated. As the goods attracted nil duty under that heading, the duty demand failed, and the consequential confiscation, redemption fine, and penalties also could not stand. The extended period of limitation was likewise unavailable because the Revenue had itself taken differing views on classification. en-us Thu, 06 Sep 2018 00:00:00 +0530 Mon, 24 Feb 2020 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368993 Harrow hooks were held to be parts of harrows, which are agricultural implements classifiable under Chapter 8432, so they fell under Chapter Sub-heading 843290 rather than the base metal heading for articles of general use. Applying Rule 1 of the Tariff Interpretation Rules and the relevant Section Notes, the classification followed the implement with which the goods were specifically associated. As the goods attracted nil duty under that heading, the duty demand failed, and the consequential confiscation, redemption fine, and penalties also could not stand. The extended period of limitation was likewise unavailable because the Revenue had itself taken differing views on classification. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368993