https://www.taxtmi.com/caselaws?id=54541 Prefabricated structural insulated panels cleared with ancillary components in knocked-down condition were treated as prefabricated buildings rather than builders' ware of plastics because they were manufactured to predetermined dimensions and intended for assembly into completed structures at site. The text also states that the extended limitation period under section 11A was unavailable because suppression was not established, given the assessee's disclosures and uncertainty in the department's own classification approach. On that basis, the duty and penalty confirmation could not be sustained. en-us Fri, 05 Aug 2005 00:00:00 +0530 Wed, 20 Oct 2010 16:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54541 Prefabricated structural insulated panels cleared with ancillary components in knocked-down condition were treated as prefabricated buildings rather than builders' ware of plastics because they were manufactured to predetermined dimensions and intended for assembly into completed structures at site. The text also states that the extended limitation period under section 11A was unavailable because suppression was not established, given the assessee's disclosures and uncertainty in the department's own classification approach. On that basis, the duty and penalty confirmation could not be sustained. Case-Laws Central Excise Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54541