https://www.taxtmi.com/caselaws?id=88944 Approval of a classification list does not prevent the Department from invoking the extended limitation period where goods are misdeclared and the correct classification is discovered only on departmental scrutiny. The text states that plain glass tubes were shown with laboratory glassware, but factory inspection revealed the true nature of the goods. On that basis, there was no estoppel against the Department, and the longer period under Section 11A of the Central Excise Act could still be applied. The demand and penalty were therefore sustained. en-us Wed, 16 Apr 1997 00:00:00 +0530 Thu, 22 Sep 2011 13:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88944 Approval of a classification list does not prevent the Department from invoking the extended limitation period where goods are misdeclared and the correct classification is discovered only on departmental scrutiny. The text states that plain glass tubes were shown with laboratory glassware, but factory inspection revealed the true nature of the goods. On that basis, there was no estoppel against the Department, and the longer period under Section 11A of the Central Excise Act could still be applied. The demand and penalty were therefore sustained. Case-Laws Central Excise Wed, 16 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88944