https://www.taxtmi.com/caselaws?id=82479 Paper of 225 Gsm and below is treated as paper, while goods above 225 Gsm are treated as board for exemption and duty purposes. Suppression and misdeclaration were established where board was described as paper in classification lists, invoices, records, and related documents to secure exemption, so the extended limitation period applied. Duty had to be recomputed on a cum-duty basis by allowing the statutory deduction of duty from the sale price, requiring fresh quantification. Confiscation and penalties were sustained because the record showed deliberate misuse of the exemption structure and offending clearances in the course of evasion. en-us Thu, 10 Dec 1992 00:00:00 +0530 Tue, 05 Jul 2011 13:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82479 Paper of 225 Gsm and below is treated as paper, while goods above 225 Gsm are treated as board for exemption and duty purposes. Suppression and misdeclaration were established where board was described as paper in classification lists, invoices, records, and related documents to secure exemption, so the extended limitation period applied. Duty had to be recomputed on a cum-duty basis by allowing the statutory deduction of duty from the sale price, requiring fresh quantification. Confiscation and penalties were sustained because the record showed deliberate misuse of the exemption structure and offending clearances in the course of evasion. Case-Laws Central Excise Thu, 10 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82479