https://www.taxtmi.com/caselaws?id=93485 A mere claim to a particular tariff classification does not amount to suppression or misdeclaration where the goods are fully and truthfully described in the classification list and annexure. On those facts, the Revenue cannot invoke the extended period of limitation, and the duty demand falls as time-barred. The demand and penalty did not survive because the limitation ground was decisive, while the correctness of the disputed classification was left open and not adjudicated. en-us Tue, 13 Jun 2000 00:00:00 +0530 Fri, 11 Nov 2011 17:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93485 A mere claim to a particular tariff classification does not amount to suppression or misdeclaration where the goods are fully and truthfully described in the classification list and annexure. On those facts, the Revenue cannot invoke the extended period of limitation, and the duty demand falls as time-barred. The demand and penalty did not survive because the limitation ground was decisive, while the correctness of the disputed classification was left open and not adjudicated. Case-Laws Central Excise Tue, 13 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93485