https://www.taxtmi.com/caselaws?id=786927 MS frame parts and transformer tanks manufactured against buyer-specific drawings and purchase orders, and supported by buyer and professional certificates, were treated as components exclusively used in transformer manufacture rather than general articles of iron and steel. On that basis, classification under CTH 85049010 as parts of transformers was upheld and the alternative classification under CTH 73269099 was rejected. The text also states that where periodic returns disclosed the adopted classification and the department was aware of the clearances, no suppression or concealment existed, so the extended limitation period could not be invoked and penalty was not sustainable. en-us Mon, 16 Feb 2026 00:00:00 +0530 Mon, 23 Feb 2026 07:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786927 MS frame parts and transformer tanks manufactured against buyer-specific drawings and purchase orders, and supported by buyer and professional certificates, were treated as components exclusively used in transformer manufacture rather than general articles of iron and steel. On that basis, classification under CTH 85049010 as parts of transformers was upheld and the alternative classification under CTH 73269099 was rejected. The text also states that where periodic returns disclosed the adopted classification and the department was aware of the clearances, no suppression or concealment existed, so the extended limitation period could not be invoked and penalty was not sustainable. Case-Laws Central Excise Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786927