https://www.taxtmi.com/caselaws?id=96375 Classification of the disputed products depended on whether they were emulsions or solutions. The tribunal preferred the assessee's technical literature, expert opinions, prior departmental correspondence and classification history, and found the departmental chemical report unsupported by adequate reasoning. The products were therefore treated as emulsions, so the exemption notifications applied. On limitation, the disclosed classification lists and manufacturing details, together with the department's earlier acceptance after technical examination, negatived suppression or withholding of facts. The extended period of limitation was therefore unavailable, and the dropping of proceedings was sustained. en-us Wed, 16 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 12:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96375 Classification of the disputed products depended on whether they were emulsions or solutions. The tribunal preferred the assessee's technical literature, expert opinions, prior departmental correspondence and classification history, and found the departmental chemical report unsupported by adequate reasoning. The products were therefore treated as emulsions, so the exemption notifications applied. On limitation, the disclosed classification lists and manufacturing details, together with the department's earlier acceptance after technical examination, negatived suppression or withholding of facts. The extended period of limitation was therefore unavailable, and the dropping of proceedings was sustained. Case-Laws Central Excise Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96375