https://www.taxtmi.com/caselaws?id=88058 Full and correct disclosure was required to deny the department the extended period, but the declarations were held insufficient because they did not clearly align the manufactured goods with the claimed exemption entries and used only a general description of the process. The invoices and declarations were found not to disclose the crucial distinction between acrylic sheets and cellulose acetate, and the chemical examiner's report supported that acrylic sheets could not be manufactured from cellulose acetate. Trade nomenclature was treated as irrelevant where classification depended on chemical identity, so the disclosure was not accepted as complete and the allegation of wilful misstatement was sustained; the extended period was therefore rightly invoked and the appeal failed. en-us Mon, 24 Nov 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88058 Full and correct disclosure was required to deny the department the extended period, but the declarations were held insufficient because they did not clearly align the manufactured goods with the claimed exemption entries and used only a general description of the process. The invoices and declarations were found not to disclose the crucial distinction between acrylic sheets and cellulose acetate, and the chemical examiner's report supported that acrylic sheets could not be manufactured from cellulose acetate. Trade nomenclature was treated as irrelevant where classification depended on chemical identity, so the disclosure was not accepted as complete and the allegation of wilful misstatement was sustained; the extended period was therefore rightly invoked and the appeal failed. Case-Laws Central Excise Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88058