https://www.taxtmi.com/caselaws?id=32491 Lift components cleared in stages under an installation contract were held classifiable as parts under Chapter Heading 8431, because Rule 2(a) applies only where the goods presented for assessment, taken together, have the essential character of the complete machine. The manufactured items were only parts, while essential bought-out items remained outside the factory clearances, so classification as lifts or lifting machinery under Chapter Heading 8428 was rejected. The extended-period demand was set aside as time-barred since the classification issue was already within departmental knowledge and suppression was not established. Penalty under Rule 173Q was also deleted because the dispute was interpretational and consistently contested. en-us Thu, 10 Jul 2008 00:00:00 +0530 Sun, 01 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32491 Lift components cleared in stages under an installation contract were held classifiable as parts under Chapter Heading 8431, because Rule 2(a) applies only where the goods presented for assessment, taken together, have the essential character of the complete machine. The manufactured items were only parts, while essential bought-out items remained outside the factory clearances, so classification as lifts or lifting machinery under Chapter Heading 8428 was rejected. The extended-period demand was set aside as time-barred since the classification issue was already within departmental knowledge and suppression was not established. Penalty under Rule 173Q was also deleted because the dispute was interpretational and consistently contested. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32491