https://www.taxtmi.com/caselaws?id=83909 Tomato puree cleared in 35-litre jerry cans was treated as not packed in unit containers, so it fell under sub-heading 2001.90 rather than 2001.10. The extended limitation period was also unavailable because the assessee had disclosed the product and packing details during declaration and departmental enquiry, and suppression with intent to evade duty was not proved. On that reasoning, the departmental classification, demand and penalty could not be sustained. en-us Mon, 23 Jan 1995 00:00:00 +0530 Mon, 18 Jul 2011 16:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83909 Tomato puree cleared in 35-litre jerry cans was treated as not packed in unit containers, so it fell under sub-heading 2001.90 rather than 2001.10. The extended limitation period was also unavailable because the assessee had disclosed the product and packing details during declaration and departmental enquiry, and suppression with intent to evade duty was not proved. On that reasoning, the departmental classification, demand and penalty could not be sustained. Case-Laws Central Excise Mon, 23 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83909