https://www.taxtmi.com/caselaws?id=87043 Ice cream cones were held classifiable under Tariff Heading 1905.11 as biscuits, waffles and wafers, because the tariff did not define those terms and the HSN Notes, treated as an interpretive aid, expressly covered ice cream cornets or cones made from waffle dough. Trade opinions and departmental clarifications were not treated as controlling. On limitation, the extended period could not be invoked because the assessee had disclosed manufacture and the classification adopted; a disputed legal view on classification did not amount to suppression when the underlying facts were known to the department. The appeal therefore succeeded only on limitation and failed on classification. en-us Wed, 09 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 14:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87043 Ice cream cones were held classifiable under Tariff Heading 1905.11 as biscuits, waffles and wafers, because the tariff did not define those terms and the HSN Notes, treated as an interpretive aid, expressly covered ice cream cornets or cones made from waffle dough. Trade opinions and departmental clarifications were not treated as controlling. On limitation, the extended period could not be invoked because the assessee had disclosed manufacture and the classification adopted; a disputed legal view on classification did not amount to suppression when the underlying facts were known to the department. The appeal therefore succeeded only on limitation and failed on classification. Case-Laws Central Excise Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87043