https://www.taxtmi.com/caselaws?id=788874 Goods specifically covered by Heading 8483 in Chapter 84, including gears, gear boxes, gear housings, bevel sets, spur gears and side gears, were treated as classifiable under that heading even when designed for rotavators or agricultural machinery; specific tariff coverage prevailed over end use-based claims under the headings for parts of agricultural machinery. The extended period of limitation was not justified because the assessee filed regular ER-1 returns, the dispute was interpretational, and there was no deliberate suppression of facts with intent to evade duty. On that basis, the demand failed on limitation despite the classification view being sustained. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788874 Goods specifically covered by Heading 8483 in Chapter 84, including gears, gear boxes, gear housings, bevel sets, spur gears and side gears, were treated as classifiable under that heading even when designed for rotavators or agricultural machinery; specific tariff coverage prevailed over end use-based claims under the headings for parts of agricultural machinery. The extended period of limitation was not justified because the assessee filed regular ER-1 returns, the dispute was interpretational, and there was no deliberate suppression of facts with intent to evade duty. On that basis, the demand failed on limitation despite the classification view being sustained. Case-Laws Central Excise Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788874