Approved classification lists bar extended limitation where no suppression or misdeclaration is shown.

Approved classification lists under Chapter 30 prevented the department from later invoking extended limitation on the basis of suppression or misdeclaration. The lists had been filed repeatedly, accepted after enquiry, and even a departmental sample examination in 1991 did not prompt a contemporaneous claim that the goods were cosmetics or toilet preparations under Chapter 33. On those facts, the record did not show concealment of material facts with intent to evade duty. The extended period was therefore unavailable, the demand was time-barred, and the consequential order confirming duty and penalty could not stand.

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Issues: Whether the demand of duty was barred by limitation and whether extended limitation could be invoked on the ground of suppression or misdeclaration when the product had been classified under Chapter 30 in approved classification lists.

Analysis: The appellants had repeatedly filed classification lists claiming classification under Chapter 30, and those lists had been approved by the department after enquiry. Even the departmental sample drawn for chemical examination in 1991 did not lead to any attempt at that stage to classify the goods as cosmetics or toilet preparations under Chapter 33. Approval of the classification lists carried legal significance, and once such approval was granted after enquiry, the department could not later allege suppression or misdeclaration to justify the extended period. The material on record did not support an inference that the appellants had concealed facts with intent to evade duty.

Conclusion: The extended period of limitation was not available, the demand was time-barred, and the order confirming demand and penalty could not be sustained.

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