https://www.taxtmi.com/caselaws?id=96168 Rice husk boards fall within Heading 44.06 where they are made from plant-based materials and resin or glue, because tariff classification is governed by the tariff, chapter notes and interpretative principles rather than the absence of specific mention in a notification. Non-filing of the required declaration, treatment of the goods as non-excisable, and delayed disclosure after crossing the exemption threshold were treated as deliberate suppression, supporting invocation of the extended limitation period. Once duty liability and suppression were established, penalty under Rule 173Q(1) was sustained as proportionate and warranted on the facts. en-us Tue, 01 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96168 Rice husk boards fall within Heading 44.06 where they are made from plant-based materials and resin or glue, because tariff classification is governed by the tariff, chapter notes and interpretative principles rather than the absence of specific mention in a notification. Non-filing of the required declaration, treatment of the goods as non-excisable, and delayed disclosure after crossing the exemption threshold were treated as deliberate suppression, supporting invocation of the extended limitation period. Once duty liability and suppression were established, penalty under Rule 173Q(1) was sustained as proportionate and warranted on the facts. Case-Laws Central Excise Tue, 01 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96168