https://www.taxtmi.com/caselaws?id=42076 Machined and polished railway wheels, tyres and axles, after forging, were treated as separately identifiable finished goods and therefore attracted duty under the residuary tariff item in addition to duty under the forged-products tariff entry. The court also applied the normal six-month limitation period for duty recovery, holding that the extended period was unavailable because the record showed disclosure of the classification position, departmental acceptance of classification lists, and no proof of fraud, suppression, wilful misstatement, or intent to evade duty. As a result, the demand was upheld on classification but curtailed for the period beyond limitation. en-us Mon, 09 Mar 1987 00:00:00 +0530 Wed, 09 Jun 2010 09:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42076 Machined and polished railway wheels, tyres and axles, after forging, were treated as separately identifiable finished goods and therefore attracted duty under the residuary tariff item in addition to duty under the forged-products tariff entry. The court also applied the normal six-month limitation period for duty recovery, holding that the extended period was unavailable because the record showed disclosure of the classification position, departmental acceptance of classification lists, and no proof of fraud, suppression, wilful misstatement, or intent to evade duty. As a result, the demand was upheld on classification but curtailed for the period beyond limitation. Case-Laws Central Excise Mon, 09 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42076