https://www.taxtmi.com/caselaws?id=72394 Collapsible aluminium tubes that had been trimmed, threaded, printed and lacqured were held classifiable as containers made of aluminium under Tariff Item 27(f), because their commercial and functional character had changed into ready-to-use packing containers rather than mere extruded tubes. The extended limitation period was not available because the assessee had disclosed the nature of the goods and the processing undertaken in classification lists and invoices, so there was no suppression of facts or wilful misstatement. The duty demand was therefore confined to the normal six-month period and had to be recomputed accordingly. en-us Fri, 25 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 12:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72394 Collapsible aluminium tubes that had been trimmed, threaded, printed and lacqured were held classifiable as containers made of aluminium under Tariff Item 27(f), because their commercial and functional character had changed into ready-to-use packing containers rather than mere extruded tubes. The extended limitation period was not available because the assessee had disclosed the nature of the goods and the processing undertaken in classification lists and invoices, so there was no suppression of facts or wilful misstatement. The duty demand was therefore confined to the normal six-month period and had to be recomputed accordingly. Case-Laws Income Tax Fri, 25 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72394