https://www.taxtmi.com/caselaws?id=74574 Mis-declaration of millboard/greyboard as packing and wrapping paper was treated as suppression of facts because the goods were found to be described differently in customer dealings and were not properly reflected in statutory records; on that footing, the demand was sustained under the extended limitation period. The text also states that the approved classification lists could be modified retrospectively where approval had been obtained on mis-declaration, and that res judicata did not bar reopening when fresh facts showed the earlier classification was . The discussion concludes that the differential duty demand and penalty were upheld and the time-bar objection rejected. en-us Tue, 28 Feb 1989 00:00:00 +0530 Thu, 09 Jun 2011 16:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74574 Mis-declaration of millboard/greyboard as packing and wrapping paper was treated as suppression of facts because the goods were found to be described differently in customer dealings and were not properly reflected in statutory records; on that footing, the demand was sustained under the extended limitation period. The text also states that the approved classification lists could be modified retrospectively where approval had been obtained on mis-declaration, and that res judicata did not bar reopening when fresh facts showed the earlier classification was . The discussion concludes that the differential duty demand and penalty were upheld and the time-bar objection rejected. Case-Laws Central Excise Tue, 28 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74574