https://www.taxtmi.com/caselaws?id=95643 A contested tariff classification, even where the department prefers Chapter 73 over Chapter Note 1 of Chapter 83, does not by itself establish misdeclaration. Where the assessee disclosed the product description and filed declarations that were acted upon by the department, suppression of facts with intent to evade duty is not made out absent concealment of the factual nature of the goods. On that basis, the demand was treated as time-barred and could not be sustained on limitation, with consequential relief following in favour of the appellant. en-us Tue, 09 May 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95643 A contested tariff classification, even where the department prefers Chapter 73 over Chapter Note 1 of Chapter 83, does not by itself establish misdeclaration. Where the assessee disclosed the product description and filed declarations that were acted upon by the department, suppression of facts with intent to evade duty is not made out absent concealment of the factual nature of the goods. On that basis, the demand was treated as time-barred and could not be sustained on limitation, with consequential relief following in favour of the appellant. Case-Laws Central Excise Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95643