https://www.taxtmi.com/caselaws?id=98719 An exemption notification confined to copper under Item 26A sub-items (1) and (1a) did not extend to the newly inserted sub-item (1b) for waste and scrap after the 1-3-1981 tariff amendment, so concessional duty was unavailable from that date. Full disclosure in approved classification lists and RT-12 returns, showing the use of waste and scrap in manufacture, meant suppression with intent to evade duty was not established. The extended limitation period was therefore unavailable, and the duty demand was restricted to the normal six-month period from the show cause notice. en-us Fri, 13 Feb 1998 00:00:00 +0530 Sat, 21 Jan 2012 17:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98719 An exemption notification confined to copper under Item 26A sub-items (1) and (1a) did not extend to the newly inserted sub-item (1b) for waste and scrap after the 1-3-1981 tariff amendment, so concessional duty was unavailable from that date. Full disclosure in approved classification lists and RT-12 returns, showing the use of waste and scrap in manufacture, meant suppression with intent to evade duty was not established. The extended limitation period was therefore unavailable, and the duty demand was restricted to the normal six-month period from the show cause notice. Case-Laws Central Excise Fri, 13 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98719