https://www.taxtmi.com/caselaws?id=95731 Extended limitation was upheld because the classification list did not disclose that the furniture was partly made of wood, and no bona fide misunderstanding or absence of suppression was shown. Exemption under Notification 80/90 was denied because the notification required the furniture to be made wholly of material other than Chapter 44 material, and the presence of wood made the condition unmet; the extent of wood used was held irrelevant because the condition was absolute. The duty-demand challenge also failed, as the alleged rate error was unsupported by the notice, worksheet, or record. The demand and denial of exemption were sustained. en-us Tue, 12 Sep 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95731 Extended limitation was upheld because the classification list did not disclose that the furniture was partly made of wood, and no bona fide misunderstanding or absence of suppression was shown. Exemption under Notification 80/90 was denied because the notification required the furniture to be made wholly of material other than Chapter 44 material, and the presence of wood made the condition unmet; the extent of wood used was held irrelevant because the condition was absolute. The duty-demand challenge also failed, as the alleged rate error was unsupported by the notice, worksheet, or record. The demand and denial of exemption were sustained. Case-Laws Central Excise Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95731