https://www.taxtmi.com/caselaws?id=100028 Extended limitation under the proviso to Section 11A(1) requires proof of deliberate suppression, false declaration, or intent to evade duty; where classification lists were filed and approved after departmental enquiry, with queries, replies, and sample testing on record, mere non-disclosure of ingredient proportions was insufficient to invoke the extended period. On classification, synthetic preparations containing mixtures of vitamins were treated as falling outside Chapter 23.02 and as classifiable under Chapter 29.36 in line with binding precedent, rather than as animal feed supplements merely because they are used for nutrition. The demand and penalty were therefore unsustainable on both limitation and classification. en-us Wed, 11 Apr 2001 00:00:00 +0530 Mon, 30 Jan 2012 18:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100028 Extended limitation under the proviso to Section 11A(1) requires proof of deliberate suppression, false declaration, or intent to evade duty; where classification lists were filed and approved after departmental enquiry, with queries, replies, and sample testing on record, mere non-disclosure of ingredient proportions was insufficient to invoke the extended period. On classification, synthetic preparations containing mixtures of vitamins were treated as falling outside Chapter 23.02 and as classifiable under Chapter 29.36 in line with binding precedent, rather than as animal feed supplements merely because they are used for nutrition. The demand and penalty were therefore unsustainable on both limitation and classification. Case-Laws Central Excise Wed, 11 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100028