https://www.taxtmi.com/caselaws?id=84369 Blended yarn classification turned on test results showing polyester content above 70%, leading to classification under sub-heading 5504.29. On limitation, the extended period under the proviso to Section 11A was held unavailable because the record did not establish fraud, collusion, suppression of facts, or deliberate intent to evade duty. The demand beyond six months was therefore barred, and the penalty was set aside. The result confined duty liability to the normal limitation period while sustaining the higher tariff classification. en-us Mon, 21 Nov 1994 00:00:00 +0530 Thu, 21 Jul 2011 15:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84369 Blended yarn classification turned on test results showing polyester content above 70%, leading to classification under sub-heading 5504.29. On limitation, the extended period under the proviso to Section 11A was held unavailable because the record did not establish fraud, collusion, suppression of facts, or deliberate intent to evade duty. The demand beyond six months was therefore barred, and the penalty was set aside. The result confined duty liability to the normal limitation period while sustaining the higher tariff classification. Case-Laws Central Excise Mon, 21 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84369