https://www.taxtmi.com/caselaws?id=94807 Declared glass thickness was rejected where departmental measurements showed the seized goods were thicker than the 2.2 mm stated by the assessee, and the trade notice on nominal thickness did not alter that result. Machine performance reports signed by the glass technologist were treated as reliable evidence of actual production, so the figures recorded in those reports were accepted and the plea based on breakages failed. On limitation, the approved classification list controlled the assessment, and differential duty could not be recovered as a short levy merely because the approval was later questioned; the extended period was not available. The demand was therefore not sustainable on limitation. en-us Fri, 19 Nov 1999 00:00:00 +0530 Sat, 03 Dec 2011 18:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94807 Declared glass thickness was rejected where departmental measurements showed the seized goods were thicker than the 2.2 mm stated by the assessee, and the trade notice on nominal thickness did not alter that result. Machine performance reports signed by the glass technologist were treated as reliable evidence of actual production, so the figures recorded in those reports were accepted and the plea based on breakages failed. On limitation, the approved classification list controlled the assessment, and differential duty could not be recovered as a short levy merely because the approval was later questioned; the extended period was not available. The demand was therefore not sustainable on limitation. Case-Laws Central Excise Fri, 19 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94807