https://www.taxtmi.com/caselaws?id=91421 Cotton fabric dipped in phenol formaldehyde resin and dried was treated as completely embedded in plastics, bringing it within the Chapter 59 exclusion and classifiable under Chapter 39 instead of Tariff Heading 59.03. On limitation, the note states that extended time could not be invoked where the department already knew the manufacturing activity and product description, and the record did not establish wilful suppression, misstatement, or collusion. The demand was therefore described as time-barred, and the lower authority's classification and limitation approach were both rejected. en-us Wed, 12 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91421 Cotton fabric dipped in phenol formaldehyde resin and dried was treated as completely embedded in plastics, bringing it within the Chapter 59 exclusion and classifiable under Chapter 39 instead of Tariff Heading 59.03. On limitation, the note states that extended time could not be invoked where the department already knew the manufacturing activity and product description, and the record did not establish wilful suppression, misstatement, or collusion. The demand was therefore described as time-barred, and the lower authority's classification and limitation approach were both rejected. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91421