https://www.taxtmi.com/caselaws?id=47600 Glass articles such as stopcocks, joints, flasks, condensers, tubes, stirrers, columns and extractor units were held to fall within laboratory glassware under Heading 7012.10 rather than the residuary Heading 7015.00 because the specific tariff description and HSN notes covered glass articles generally used in laboratories; the fact that they could form complete units or be used in industry did not shift them to the residuary entry. The extended period of limitation was unavailable because the assessee had disclosed the products and manufacturing details in declarations acknowledged by the department, and no deliberate suppression with intent to evade duty was proved. The duty demand based on extended limitation therefore failed. en-us Wed, 19 Apr 2006 00:00:00 +0530 Wed, 11 Jun 2014 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47600 Glass articles such as stopcocks, joints, flasks, condensers, tubes, stirrers, columns and extractor units were held to fall within laboratory glassware under Heading 7012.10 rather than the residuary Heading 7015.00 because the specific tariff description and HSN notes covered glass articles generally used in laboratories; the fact that they could form complete units or be used in industry did not shift them to the residuary entry. The extended period of limitation was unavailable because the assessee had disclosed the products and manufacturing details in declarations acknowledged by the department, and no deliberate suppression with intent to evade duty was proved. The duty demand based on extended limitation therefore failed. Case-Laws Central Excise Wed, 19 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47600