https://www.taxtmi.com/caselaws?id=93248 Where a classification list had already been filed and approved, and a show cause notice had earlier been issued to dispute the classification, the Department could not establish misdeclaration with intent to evade duty. The assessee had classified the product under Chapters 84 and 85 on its understanding of the goods, and that prior disclosure defeated invocation of the extended limitation period under Section 11A of the Central Excise Act. The duty demand was therefore barred by limitation and unsustainable against the assessee. en-us Wed, 05 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 13:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93248 Where a classification list had already been filed and approved, and a show cause notice had earlier been issued to dispute the classification, the Department could not establish misdeclaration with intent to evade duty. The assessee had classified the product under Chapters 84 and 85 on its understanding of the goods, and that prior disclosure defeated invocation of the extended limitation period under Section 11A of the Central Excise Act. The duty demand was therefore barred by limitation and unsustainable against the assessee. Case-Laws Central Excise Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93248