https://www.taxtmi.com/caselaws?id=89897 A bona fide belief that castings remained classifiable and exempt after the tariff change was accepted where the assessee relied on the long-standing earlier classification practice and the continued exemption under Notification No. 208/83-C.E. Filing exemption declarations, rather than a classification list, was treated as consistent with that belief. On those facts, the elements needed to invoke the extended limitation period, namely wilful misstatement or suppression of facts with intent to evade duty, were not established. The duty demand was therefore treated as wholly time-barred and set aside in favour of the assessee. en-us Wed, 14 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 13:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89897 A bona fide belief that castings remained classifiable and exempt after the tariff change was accepted where the assessee relied on the long-standing earlier classification practice and the continued exemption under Notification No. 208/83-C.E. Filing exemption declarations, rather than a classification list, was treated as consistent with that belief. On those facts, the elements needed to invoke the extended limitation period, namely wilful misstatement or suppression of facts with intent to evade duty, were not established. The duty demand was therefore treated as wholly time-barred and set aside in favour of the assessee. Case-Laws Central Excise Wed, 14 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89897