https://www.taxtmi.com/caselaws?id=89902 Prepared vermicelli mixed with sugar, milk powder, cashew, elaichi and raisins remained classifiable under Chapter Heading 19.02, because a specific tariff entry for vermicelli could not be displaced by the residuary Chapter Heading 21.07 for edible preparations. The Tribunal treated the product as a prepared vermicelli item, not a distinct edible preparation. On limitation, the assessee's view of non-dutiability or exemption was held bona fide, so failure to file classification or declaration did not amount to suppression of facts. The extended period was therefore not invocable, and the demand was barred by limitation. en-us Fri, 16 Oct 1998 00:00:00 +0530 Fri, 30 Sep 2011 13:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89902 Prepared vermicelli mixed with sugar, milk powder, cashew, elaichi and raisins remained classifiable under Chapter Heading 19.02, because a specific tariff entry for vermicelli could not be displaced by the residuary Chapter Heading 21.07 for edible preparations. The Tribunal treated the product as a prepared vermicelli item, not a distinct edible preparation. On limitation, the assessee's view of non-dutiability or exemption was held bona fide, so failure to file classification or declaration did not amount to suppression of facts. The extended period was therefore not invocable, and the demand was barred by limitation. Case-Laws Central Excise Fri, 16 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89902