https://www.taxtmi.com/caselaws?id=43236 Composite plastic administration sets fitted with catheter, needle and clamp were held not to be mere articles of plastic, because they had a distinct commercial identity and use and were understood in the market as administration sets; they were therefore classified under the residuary tariff entry rather than the plastic articles entry. On limitation, the extended excise demand was unavailable because the department already knew the manufacturing process and the notice did not allege fraud, collusion, wilful mis-statement, suppression of facts or intent to evade duty. Recovery was confined to the normal six-month period. en-us Wed, 23 Jan 1991 00:00:00 +0530 Wed, 16 Jun 2010 19:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43236 Composite plastic administration sets fitted with catheter, needle and clamp were held not to be mere articles of plastic, because they had a distinct commercial identity and use and were understood in the market as administration sets; they were therefore classified under the residuary tariff entry rather than the plastic articles entry. On limitation, the extended excise demand was unavailable because the department already knew the manufacturing process and the notice did not allege fraud, collusion, wilful mis-statement, suppression of facts or intent to evade duty. Recovery was confined to the normal six-month period. Case-Laws Central Excise Wed, 23 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43236