https://www.taxtmi.com/caselaws?id=85907 After a tariff amendment, continuing clearances on an old approved classification list without filing a fresh list can amount to suppression of material facts where the earlier disclosure does not enable correct reclassification. Here, the classification list stated composition only in general terms and omitted percentage composition, which prevented proper assessment under the new tariff regime. On that basis, the limitation defence failed and the extended period under excise law was held invocable, so the demand was not time-barred. en-us Wed, 17 Jul 1996 00:00:00 +0530 Mon, 08 Aug 2011 18:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85907 After a tariff amendment, continuing clearances on an old approved classification list without filing a fresh list can amount to suppression of material facts where the earlier disclosure does not enable correct reclassification. Here, the classification list stated composition only in general terms and omitted percentage composition, which prevented proper assessment under the new tariff regime. On that basis, the limitation defence failed and the extended period under excise law was held invocable, so the demand was not time-barred. Case-Laws Central Excise Wed, 17 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85907