https://www.taxtmi.com/caselaws?id=90668 Paper cups used for packing and serving ice cream were classified by form and use: printed cups with lids fell under sub-heading 4819.12, unprinted cups with lids under 4819.19, and cups supplied without lids under 4823.90. The extended limitation period could not be invoked because the assessees had disclosed the raw materials and manufacturing process, the department had inspected the factory, and classification lists were filed on departmental direction; in the absence of proved suppression or intent to evade duty, the demands were time-barred and the penalties could not stand. en-us Fri, 04 Sep 1998 00:00:00 +0530 Mon, 10 Oct 2011 16:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90668 Paper cups used for packing and serving ice cream were classified by form and use: printed cups with lids fell under sub-heading 4819.12, unprinted cups with lids under 4819.19, and cups supplied without lids under 4823.90. The extended limitation period could not be invoked because the assessees had disclosed the raw materials and manufacturing process, the department had inspected the factory, and classification lists were filed on departmental direction; in the absence of proved suppression or intent to evade duty, the demands were time-barred and the penalties could not stand. Case-Laws Central Excise Fri, 04 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90668