https://www.taxtmi.com/caselaws?id=84523 A demand cannot invoke the extended limitation period on a bare allegation of suppression or misdeclaration where the assessee had disclosed the manufacturing process and product particulars and the department had already granted approvals; on that material, the demand was time-barred and limitation succeeded for the assessee. The tariff dispute between Heading 3305 and Heading 3401 required fuller examination of the product literature, chapter notes, marketing use and the chemical examiner's opinion, because the existing record did not conclusively show exclusive use on hair; the classification issue was therefore remanded for de novo determination in accordance with law. en-us Wed, 23 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 14:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84523 A demand cannot invoke the extended limitation period on a bare allegation of suppression or misdeclaration where the assessee had disclosed the manufacturing process and product particulars and the department had already granted approvals; on that material, the demand was time-barred and limitation succeeded for the assessee. The tariff dispute between Heading 3305 and Heading 3401 required fuller examination of the product literature, chapter notes, marketing use and the chemical examiner's opinion, because the existing record did not conclusively show exclusive use on hair; the classification issue was therefore remanded for de novo determination in accordance with law. Case-Laws Central Excise Wed, 23 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84523