https://www.taxtmi.com/caselaws?id=80553 Limitation for recovery of short-levied or non-levied duty is governed by Section 11-A, and prior approval of a classification list does not bar a demand within the normal six-month period. The extended period applies only on proof of fraud, collusion, wilful mis-statement or suppression of facts; on the facts, no such element was established, so the demand could not go beyond six months. For classification, ethylene, propylene and butadiene obtained by cracking raw naphtha were not the immediate result of refining crude petroleum and therefore fell under Tariff Item 68, not Tariff Item 11-AA(2). Once so classified, Notification No. 276/67-C.E. was unavailable. en-us Tue, 15 May 1990 00:00:00 +0530 Fri, 17 Jun 2011 16:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80553 Limitation for recovery of short-levied or non-levied duty is governed by Section 11-A, and prior approval of a classification list does not bar a demand within the normal six-month period. The extended period applies only on proof of fraud, collusion, wilful mis-statement or suppression of facts; on the facts, no such element was established, so the demand could not go beyond six months. For classification, ethylene, propylene and butadiene obtained by cracking raw naphtha were not the immediate result of refining crude petroleum and therefore fell under Tariff Item 68, not Tariff Item 11-AA(2). Once so classified, Notification No. 276/67-C.E. was unavailable. Case-Laws Central Excise Tue, 15 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80553