https://www.taxtmi.com/caselaws?id=81597 The extended period of limitation for duty demand could not be invoked where the Department had long been aware of the product's manufacture and treatment, had repeatedly examined its classification, and had approved classification lists over time; in the absence of wilful suppression or misdeclaration, the demand for the period up to 1-3-1986 was time-barred. For the period from 1-3-1986 to 14-4-1986, duty remained payable because the tariff position had changed, the later classification list was only provisionally approved, and the assessee did not contest the demand on merits for that period. en-us Thu, 14 Nov 1991 00:00:00 +0530 Mon, 27 Jun 2011 16:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81597 The extended period of limitation for duty demand could not be invoked where the Department had long been aware of the product's manufacture and treatment, had repeatedly examined its classification, and had approved classification lists over time; in the absence of wilful suppression or misdeclaration, the demand for the period up to 1-3-1986 was time-barred. For the period from 1-3-1986 to 14-4-1986, duty remained payable because the tariff position had changed, the later classification list was only provisionally approved, and the assessee did not contest the demand on merits for that period. Case-Laws Central Excise Thu, 14 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81597