https://www.taxtmi.com/caselaws?id=83497 Classification under Tariff Item 15-AA was sustained because the record did not show any error in the authorities' finding on classification. The benefit of Notification No. 101/66-C.E. was denied because the exemption was conditional and the assessee failed to prove that the surface active agents used in manufacture had suffered duty or were purchased from the open market after 20 January 1968. The extended limitation period under the proviso to Section 11A was held available because misdeclaration and suppression were found, so the demand was not barred by limitation. en-us Thu, 17 Mar 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83497 Classification under Tariff Item 15-AA was sustained because the record did not show any error in the authorities' finding on classification. The benefit of Notification No. 101/66-C.E. was denied because the exemption was conditional and the assessee failed to prove that the surface active agents used in manufacture had suffered duty or were purchased from the open market after 20 January 1968. The extended limitation period under the proviso to Section 11A was held available because misdeclaration and suppression were found, so the demand was not barred by limitation. Case-Laws Central Excise Thu, 17 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83497