https://www.taxtmi.com/caselaws?id=83653 Classification of filter paper depended on whether the goods were recognised as base filter paper or a distinct craped filter paper. The approved classification list, accepted after enquiry, and the absence of market enquiry, technical literature, or other objective material meant the department failed to displace the declared classification; sub-heading 4805.20 was therefore treated as correct. On limitation, the approved list, full disclosure of the goods, and manufacturing details showed no suppression of facts or misdeclaration, so the demand and penalty were not sustainable and the time-bar objection succeeded. en-us Tue, 01 Nov 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83653 Classification of filter paper depended on whether the goods were recognised as base filter paper or a distinct craped filter paper. The approved classification list, accepted after enquiry, and the absence of market enquiry, technical literature, or other objective material meant the department failed to displace the declared classification; sub-heading 4805.20 was therefore treated as correct. On limitation, the approved list, full disclosure of the goods, and manufacturing details showed no suppression of facts or misdeclaration, so the demand and penalty were not sustainable and the time-bar objection succeeded. Case-Laws Central Excise Tue, 01 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83653