https://www.taxtmi.com/caselaws?id=80921 Suppression and misdeclaration in price lists justified invocation of the extended limitation period, because the declarations were found not to be correct or truthful. For valuation of ammonia compressors, section 4 was held inapplicable as the declared prices were unreliable and no genuine comparable goods were available. Rule 6(b)(i) was also excluded for want of comparable goods, and the Department's rule 6(b)(ii) valuation was rejected because it mixed compressor and accessory values without proper costing data. Fresh determination on a proper cost-based basis, using expert costing data, was required. en-us Mon, 29 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80921 Suppression and misdeclaration in price lists justified invocation of the extended limitation period, because the declarations were found not to be correct or truthful. For valuation of ammonia compressors, section 4 was held inapplicable as the declared prices were unreliable and no genuine comparable goods were available. Rule 6(b)(i) was also excluded for want of comparable goods, and the Department's rule 6(b)(ii) valuation was rejected because it mixed compressor and accessory values without proper costing data. Fresh determination on a proper cost-based basis, using expert costing data, was required. Case-Laws Central Excise Mon, 29 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80921