https://www.taxtmi.com/caselaws?id=94628 Binding Board circulars, subsequent departmental acceptance, tariff notes, HSN explanatory notes, trade understanding and the product's technological process had to be examined before confirming the classification of dipped tyre cord fabric. The order held that the existing material had not been fully considered and that the classification issue required fresh examination by the Commissioner. It also stated that the allegation of suppression and the invocation of the extended period could not stand without a clear reassessment of the classification and surrounding facts, because suppression must be linked to intention to evade duty. The matter was therefore remanded for de novo adjudication on classification and limitation. en-us Fri, 06 Aug 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94628 Binding Board circulars, subsequent departmental acceptance, tariff notes, HSN explanatory notes, trade understanding and the product's technological process had to be examined before confirming the classification of dipped tyre cord fabric. The order held that the existing material had not been fully considered and that the classification issue required fresh examination by the Commissioner. It also stated that the allegation of suppression and the invocation of the extended period could not stand without a clear reassessment of the classification and surrounding facts, because suppression must be linked to intention to evade duty. The matter was therefore remanded for de novo adjudication on classification and limitation. Case-Laws Central Excise Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94628