https://www.taxtmi.com/caselaws?id=52055 Essential character and intended use govern classification of plastic goods: trolleys and racks were treated as furniture because their appearance and functional use aligned with furniture, and sale through household-goods shops did not change that character. For limitation, a generic declaration of the goods as household plastic articles, without specific disclosure of the disputed items, supported invocation of the extended period where the record did not show departmental awareness of the true classification. The stated result was that the classification adopted by the Commissioner and the duty demand were sustained. en-us Fri, 12 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 14:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52055 Essential character and intended use govern classification of plastic goods: trolleys and racks were treated as furniture because their appearance and functional use aligned with furniture, and sale through household-goods shops did not change that character. For limitation, a generic declaration of the goods as household plastic articles, without specific disclosure of the disputed items, supported invocation of the extended period where the record did not show departmental awareness of the true classification. The stated result was that the classification adopted by the Commissioner and the duty demand were sustained. Case-Laws Central Excise Fri, 12 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52055