https://www.taxtmi.com/caselaws?id=413179 Sterilising equipment such as autoclaves, glass bead sterilizers, steam claves and hot air sterilizers used for medical or dental instruments is classifiable under Heading 8419 as sterilising equipment, not under Heading 9018 as medical, surgical or dental appliances. The extended period of limitation under the proviso to Section 11A of the Central Excise Act could not be invoked because fraud, wilful misstatement or suppression with intent to evade duty was not established, and the filing of the prescribed declaration negated concealment. For the same reason, penalty under Section 11AC was not leviable. en-us Mon, 04 Oct 2021 00:00:00 +0530 Wed, 06 Oct 2021 08:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413179 Sterilising equipment such as autoclaves, glass bead sterilizers, steam claves and hot air sterilizers used for medical or dental instruments is classifiable under Heading 8419 as sterilising equipment, not under Heading 9018 as medical, surgical or dental appliances. The extended period of limitation under the proviso to Section 11A of the Central Excise Act could not be invoked because fraud, wilful misstatement or suppression with intent to evade duty was not established, and the filing of the prescribed declaration negated concealment. For the same reason, penalty under Section 11AC was not leviable. Case-Laws Central Excise Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413179