https://www.taxtmi.com/caselaws?id=382502 PVC pipes and related products that failed the tariff conditions for Heading 3917.31, including the required burst pressure standard, were treated as excisable hollow products under Chapter 39 and correctly classified under Heading 3917.39. The commentary notes that flexible or non-flexible pipes, tubes and hoses remain excisable when they do not satisfy the claimed exempt classification. Wrong classification was treated as a deliberate misstatement to evade duty, so the extended period of limitation and penalty were upheld. en-us Mon, 03 Jun 2019 00:00:00 +0530 Tue, 25 Feb 2020 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382502 PVC pipes and related products that failed the tariff conditions for Heading 3917.31, including the required burst pressure standard, were treated as excisable hollow products under Chapter 39 and correctly classified under Heading 3917.39. The commentary notes that flexible or non-flexible pipes, tubes and hoses remain excisable when they do not satisfy the claimed exempt classification. Wrong classification was treated as a deliberate misstatement to evade duty, so the extended period of limitation and penalty were upheld. Case-Laws Central Excise Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382502