https://www.taxtmi.com/caselaws?id=42410 The Supreme Court upheld the Tribunal's decision regarding the classification of goods under Tariff Item 52, the application of the extended period for duty demand based on the suppression of facts, and the imposition of a reduced penalty. The appellant's argument that the products should be classified as "end-fittings" was rejected, and they were classified as nuts. The Court found that the appellant's conduct amounted to the suppression of facts, justifying the extended period for duty demand. The penalty imposed was reduced but upheld. The appeal was ultimately dismissed. en-us Thu, 02 Mar 1989 00:00:00 +0530 Wed, 23 Jul 2014 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42410 The Supreme Court upheld the Tribunal's decision regarding the classification of goods under Tariff Item 52, the application of the extended period for duty demand based on the suppression of facts, and the imposition of a reduced penalty. The appellant's argument that the products should be classified as "end-fittings" was rejected, and they were classified as nuts. The Court found that the appellant's conduct amounted to the suppression of facts, justifying the extended period for duty demand. The penalty imposed was reduced but upheld. The appeal was ultimately dismissed. Case-Laws Central Excise Thu, 02 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42410