Approved classification lists bar extended limitation where disclosures were examined and accepted by the department.

Approved classification lists under rule 173B were treated as part of the assessment process, requiring the department to examine the goods' description and manufacture before approval. Once those declarations were accepted after due scrutiny, the Revenue could not later invoke suppression or misstatement merely to alter classification or deny a concessional rate. The text also notes that duty had been paid in line with directions of the jurisdictional officers, leaving no basis to apply the extended limitation period under section 11A. As a result, the longer limitation period was unavailable and the duty demand and penalty could not be sustained.

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Issues: Whether the extended period of limitation under section 11A of the Central Excise Act, 1944 could be invoked when the assessee had filed classification lists under rule 173B of the Central Excise Rules, 1944 and those lists had been approved by the department.

Analysis: The approved classification lists formed part of the assessment process and required the department to apply its mind to the description and manufacture of the goods. Once the declarations were approved after due ascertainment, the department could not later allege suppression or misstatement merely because it sought to change the classification or deny the concessional rate. The record also showed that duty had been discharged in accordance with the directions of the jurisdictional officers, and there was no basis to invoke the proviso to section 11A for the longer limitation period.

Conclusion: The extended period of limitation was not available to the Revenue, and the duty demand and penalty could not be sustained.

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