https://www.taxtmi.com/caselaws?id=80071 Asphalt corrugated roofing sheets were treated as roofing material whose identity depended on commercial and functional character, not the intermediate paper-based stage of manufacture. On that basis, they were not classifiable as paper board under Tariff Item 17(4) and the duty demand on that classification failed. On the limitation and recovery issue, Rule 10 was confined to short-levy arising from specified errors or misstatement, while Rule 10-A applied residually to total escape of duty for the earlier period; once the department had knowledge, Rule 10 governed. The notice was therefore valid only to the extent indicated, but no demand survived because the classification point failed. en-us Tue, 29 Aug 1989 00:00:00 +0530 Tue, 14 Jun 2011 14:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80071 Asphalt corrugated roofing sheets were treated as roofing material whose identity depended on commercial and functional character, not the intermediate paper-based stage of manufacture. On that basis, they were not classifiable as paper board under Tariff Item 17(4) and the duty demand on that classification failed. On the limitation and recovery issue, Rule 10 was confined to short-levy arising from specified errors or misstatement, while Rule 10-A applied residually to total escape of duty for the earlier period; once the department had knowledge, Rule 10 governed. The notice was therefore valid only to the extent indicated, but no demand survived because the classification point failed. Case-Laws Central Excise Tue, 29 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80071