https://www.taxtmi.com/caselaws?id=72445 Duty on blended wool tops was stated to arise at the stage of removal for captive use in manufacturing woollen yarn, because the tariff treated pure wool tops and blended wool tops as the same excisable commodity and the collection rule fixed liability at the later removal stage. The text also states that suppression of the relevant assessment facts through failure to file declarations, classification lists and prescribed documents justified use of the extended limitation period, though the demand was confined prospectively from 3-12-1980 and patent computational errors had to be excluded. Penalties were described as justified because the non-disclosure was treated as deliberate non-compliance rather than a bona fide misunderstanding. en-us Mon, 02 Dec 1985 00:00:00 +0530 Thu, 19 May 2011 16:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72445 Duty on blended wool tops was stated to arise at the stage of removal for captive use in manufacturing woollen yarn, because the tariff treated pure wool tops and blended wool tops as the same excisable commodity and the collection rule fixed liability at the later removal stage. The text also states that suppression of the relevant assessment facts through failure to file declarations, classification lists and prescribed documents justified use of the extended limitation period, though the demand was confined prospectively from 3-12-1980 and patent computational errors had to be excluded. Penalties were described as justified because the non-disclosure was treated as deliberate non-compliance rather than a bona fide misunderstanding. Case-Laws Central Excise Mon, 02 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72445