Approved classification lists barred extended limitation where goods were fully disclosed and no suppression could be alleged.

Earlier approved classification lists can defeat invocation of the extended limitation period under the proviso to section 11A where the goods were disclosed as Hydraulic Pit Props and the rival heading was already before the department. Approval of classification under Heading 8425.00 indicated full disclosure, leaving no basis for alleging suppression of end-use. On that basis, the demand was treated as time-barred and the longer limitation period was held unavailable.

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Issues: Whether the extended period of limitation under the proviso to section 11A could be invoked for the duty demand in the face of earlier approved classification lists.

Analysis: The classification lists disclosed the goods as Hydraulic Pit Props and claimed classification under the relevant heading. The proper officer had approved the classification under Heading 8425.00 for a period beginning from 1-3-1989, despite the rival heading being before the department. In these circumstances, there was no justification for alleging suppression of the end-use or for invoking the longer period of limitation.

Conclusion: The extended period was not available, the demand was time-barred, and the appeal succeeded on limitation.

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