https://www.taxtmi.com/caselaws?id=90657 Chemical pressure impregnation and seasoning of timber was treated as producing "densified wood" under Chapter Note 2 of Chapter 44 because the process resulted in increased density, hardness, strength and resistance as contemplated by the tariff definition; the classification was upheld in favour of Revenue. The extended limitation period, however, could not be invoked because the record showed disclosure of the manufacturing process and no sufficient proof of suppression of facts or misstatement with intent to evade duty; the demand beyond the normal period was unsustainable in favour of the assessee. The matter required fresh quantification for the surviving period. en-us Fri, 24 Jul 1998 00:00:00 +0530 Mon, 10 Oct 2011 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90657 Chemical pressure impregnation and seasoning of timber was treated as producing "densified wood" under Chapter Note 2 of Chapter 44 because the process resulted in increased density, hardness, strength and resistance as contemplated by the tariff definition; the classification was upheld in favour of Revenue. The extended limitation period, however, could not be invoked because the record showed disclosure of the manufacturing process and no sufficient proof of suppression of facts or misstatement with intent to evade duty; the demand beyond the normal period was unsustainable in favour of the assessee. The matter required fresh quantification for the surviving period. Case-Laws Central Excise Fri, 24 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90657