https://www.taxtmi.com/caselaws?id=90093 Approved classification lists under Rule 173B carry a presumption that the proper officer has examined the nature of the goods. Where the earlier lists were accepted and the later list retained the same substantive description, a handwritten addition of "Drawing Pins" by itself did not show an intention to mislead the Department. In the absence of clear material proving suppression or mala fide conduct to evade duty, the extended period of limitation could not be invoked and the duty demand for the relevant period was unsustainable. en-us Thu, 14 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 13:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90093 Approved classification lists under Rule 173B carry a presumption that the proper officer has examined the nature of the goods. Where the earlier lists were accepted and the later list retained the same substantive description, a handwritten addition of "Drawing Pins" by itself did not show an intention to mislead the Department. In the absence of clear material proving suppression or mala fide conduct to evade duty, the extended period of limitation could not be invoked and the duty demand for the relevant period was unsustainable. Case-Laws Central Excise Thu, 14 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90093