https://www.taxtmi.com/caselaws?id=464608 Composite display units comprising fabricated frames and printed advertising material are classifiable by the component imparting their essential character under Rule 3(b) of the General Rules for Interpretation of the Tariff. Where printed matter is the primary purpose of retail advertising displays and frames merely provide support, the units fall under Chapter Heading 49.11 rather than furniture under Chapter Heading 94.03. Extended limitation is unavailable where departmental knowledge of the relevant manufacture, clearance and goods exists and no suppression or misdeclaration intended to evade duty is established. The incorrect furniture classification consequently cannot support confiscation, redemption fine, or penalties on the company or its director. en-us Wed, 10 Apr 2024 00:00:00 +0530 Wed, 05 Nov 2025 11:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464608 Composite display units comprising fabricated frames and printed advertising material are classifiable by the component imparting their essential character under Rule 3(b) of the General Rules for Interpretation of the Tariff. Where printed matter is the primary purpose of retail advertising displays and frames merely provide support, the units fall under Chapter Heading 49.11 rather than furniture under Chapter Heading 94.03. Extended limitation is unavailable where departmental knowledge of the relevant manufacture, clearance and goods exists and no suppression or misdeclaration intended to evade duty is established. The incorrect furniture classification consequently cannot support confiscation, redemption fine, or penalties on the company or its director. Case-Laws Central Excise Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464608