https://www.taxtmi.com/caselaws?id=95921 Approved classification lists under the Central Excise Act weighed against use of the extended limitation period under the proviso to Section 11A(1). Mere misclassification, without a positive and wilful act of suppression or misdeclaration, was insufficient to trigger the extended period. Reproduction of the tariff heading in the classification list did not, by itself, amount to a deliberate representation that the goods were measuring or checking instruments. The extended period was therefore unavailable to the department, and the demand was time-barred. en-us Fri, 02 Feb 2001 00:00:00 +0530 Thu, 15 Dec 2011 18:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95921 Approved classification lists under the Central Excise Act weighed against use of the extended limitation period under the proviso to Section 11A(1). Mere misclassification, without a positive and wilful act of suppression or misdeclaration, was insufficient to trigger the extended period. Reproduction of the tariff heading in the classification list did not, by itself, amount to a deliberate representation that the goods were measuring or checking instruments. The extended period was therefore unavailable to the department, and the demand was time-barred. Case-Laws Central Excise Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95921