https://www.taxtmi.com/caselaws?id=81140 Copper product that was mechanically worked and of uniform solid cross-section was held classifiable as copper wire under Heading 7408.11, not as unwrought copper. The extended limitation period under the proviso to Section 11A(1) was held unavailable because approved classification lists, statutory records, and monthly returns did not establish suppression or wilful misstatement. Clandestine removal of seized coils was supported by transport and staff evidence, so confiscation and penalty were sustained, but redemption fine could not be enforced beyond appropriation of the bond security after provisional release. Duty was also recoverable on the unexplained stock shortage, which was treated as unaccounted removal. en-us Fri, 03 May 1991 00:00:00 +0530 Wed, 22 Jun 2011 16:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81140 Copper product that was mechanically worked and of uniform solid cross-section was held classifiable as copper wire under Heading 7408.11, not as unwrought copper. The extended limitation period under the proviso to Section 11A(1) was held unavailable because approved classification lists, statutory records, and monthly returns did not establish suppression or wilful misstatement. Clandestine removal of seized coils was supported by transport and staff evidence, so confiscation and penalty were sustained, but redemption fine could not be enforced beyond appropriation of the bond security after provisional release. Duty was also recoverable on the unexplained stock shortage, which was treated as unaccounted removal. Case-Laws Central Excise Fri, 03 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81140