https://www.taxtmi.com/caselaws?id=93353 Shutter lath was treated as a component of a shutter and classified under sub-heading 7308.90 rather than as an iron and steel section under sub-heading 7216.20. On limitation, disclosure of the product in an approved classification list meant suppression or misdeclaration was not established, so the extended period under Section 11A of the Central Excise Act, 1944 could not be invoked. The duty demand and consequential penalty were set aside, and the appeal succeeded. en-us Mon, 22 Nov 1999 00:00:00 +0530 Thu, 10 Nov 2011 11:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93353 Shutter lath was treated as a component of a shutter and classified under sub-heading 7308.90 rather than as an iron and steel section under sub-heading 7216.20. On limitation, disclosure of the product in an approved classification list meant suppression or misdeclaration was not established, so the extended period under Section 11A of the Central Excise Act, 1944 could not be invoked. The duty demand and consequential penalty were set aside, and the appeal succeeded. Case-Laws Central Excise Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93353