https://www.taxtmi.com/caselaws?id=83159 Machining operations that materially alter the form of steel castings take the goods outside a concessional notification limited to castings not subjected to machining or specified surface treatment; knuckles and locks that underwent milling, drilling and boring were therefore not eligible for concessional assessment. The extended period of limitation was also unavailable because the classification lists disclosed the goods, the Department approved the assessments, and the record showed no wilful misstatement or suppression. Mere differences in description in gate passes and invoices, in the context of approved clearances, did not justify invoking the proviso to Section 11A. en-us Thu, 07 Jan 1993 00:00:00 +0530 Mon, 11 Jul 2011 13:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83159 Machining operations that materially alter the form of steel castings take the goods outside a concessional notification limited to castings not subjected to machining or specified surface treatment; knuckles and locks that underwent milling, drilling and boring were therefore not eligible for concessional assessment. The extended period of limitation was also unavailable because the classification lists disclosed the goods, the Department approved the assessments, and the record showed no wilful misstatement or suppression. Mere differences in description in gate passes and invoices, in the context of approved clearances, did not justify invoking the proviso to Section 11A. Case-Laws Income Tax Thu, 07 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83159