https://www.taxtmi.com/caselaws?id=91020 An approved classification list, accepted by the department after disclosure of the products, did not by itself amount to misrepresentation or suppression of facts. Even if the declaration was wrong, the absence of proved suppression meant the extended limitation period for recovery could not be invoked. The duty demand was therefore time-barred, and the associated penalty could not survive. en-us Fri, 21 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 12:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91020 An approved classification list, accepted by the department after disclosure of the products, did not by itself amount to misrepresentation or suppression of facts. Even if the declaration was wrong, the absence of proved suppression meant the extended limitation period for recovery could not be invoked. The duty demand was therefore time-barred, and the associated penalty could not survive. Case-Laws Central Excise Fri, 21 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91020