https://www.taxtmi.com/caselaws?id=89383 A show cause notice may combine classification and valuation objections for different periods if the allegations are clearly stated. A superior excise officer may validly adjudicate reclassification and demand, so the Additional Collector was not without jurisdiction. Goods consisting mainly of gears, gear boxes, shafts, pulleys, wheels and bearings were held classifiable under Heading 84.83 under Section XVI Note 2(a), and an approved classification list could be reopened to correct the error. Technical know-how charges with a direct nexus to manufacture were includible in assessable value, and non-disclosure of such charges amounted to suppression justifying the extended limitation period. en-us Tue, 06 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 16:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89383 A show cause notice may combine classification and valuation objections for different periods if the allegations are clearly stated. A superior excise officer may validly adjudicate reclassification and demand, so the Additional Collector was not without jurisdiction. Goods consisting mainly of gears, gear boxes, shafts, pulleys, wheels and bearings were held classifiable under Heading 84.83 under Section XVI Note 2(a), and an approved classification list could be reopened to correct the error. Technical know-how charges with a direct nexus to manufacture were includible in assessable value, and non-disclosure of such charges amounted to suppression justifying the extended limitation period. Case-Laws Central Excise Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89383