https://www.taxtmi.com/caselaws?id=85563 Resin-coated paper products were treated as plastic-coated laminated sheets where the tariff notes brought resols within the plastics entry, making the claimed excise exemption unavailable and the duty demand sustainable on merits. The extended limitation period was not invocable because the classification lists were approved, RT-12 returns were assessed, and the manufacturing process had been disclosed, leaving no proof of suppression or wilful misstatement. Penalty under the excise rules was justified in principle because duty evasion was found, but the amount was reduced in light of the circumstances. en-us Sat, 03 Aug 1996 00:00:00 +0530 Fri, 05 Aug 2011 17:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85563 Resin-coated paper products were treated as plastic-coated laminated sheets where the tariff notes brought resols within the plastics entry, making the claimed excise exemption unavailable and the duty demand sustainable on merits. The extended limitation period was not invocable because the classification lists were approved, RT-12 returns were assessed, and the manufacturing process had been disclosed, leaving no proof of suppression or wilful misstatement. Penalty under the excise rules was justified in principle because duty evasion was found, but the amount was reduced in light of the circumstances. Case-Laws Central Excise Sat, 03 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85563