https://www.taxtmi.com/caselaws?id=41251 Manufacture of tailor-made steel castings was treated as complete only after the essential cleaning, machining, polishing and finishing processes were finished, so the goods remained classifiable under the specific steel casting entry and not under the residuary tariff item. The commentary further states that the extended limitation period for recovery of duty applies only where there is contravention with intent to evade, and that a bona fide classification dispute does not justify its use. It also notes that penalty is unsustainable where the assessee acts under a genuine and honest belief about the correct tariff classification and no wilful contravention is shown. en-us Mon, 06 Sep 1982 00:00:00 +0530 Mon, 31 May 2010 17:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41251 Manufacture of tailor-made steel castings was treated as complete only after the essential cleaning, machining, polishing and finishing processes were finished, so the goods remained classifiable under the specific steel casting entry and not under the residuary tariff item. The commentary further states that the extended limitation period for recovery of duty applies only where there is contravention with intent to evade, and that a bona fide classification dispute does not justify its use. It also notes that penalty is unsustainable where the assessee acts under a genuine and honest belief about the correct tariff classification and no wilful contravention is shown. Case-Laws Central Excise Mon, 06 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41251