https://www.taxtmi.com/caselaws?id=100879 Earlier approved classification lists can defeat invocation of the extended limitation period under the proviso to section 11A where the goods were disclosed as Hydraulic Pit Props and the rival heading was already before the department. Approval of classification under Heading 8425.00 indicated full disclosure, leaving no basis for alleging suppression of end-use. On that basis, the demand was treated as time-barred and the longer limitation period was held unavailable. en-us Thu, 20 Sep 2001 00:00:00 +0530 Tue, 07 Feb 2012 15:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100879 Earlier approved classification lists can defeat invocation of the extended limitation period under the proviso to section 11A where the goods were disclosed as Hydraulic Pit Props and the rival heading was already before the department. Approval of classification under Heading 8425.00 indicated full disclosure, leaving no basis for alleging suppression of end-use. On that basis, the demand was treated as time-barred and the longer limitation period was held unavailable. Case-Laws Central Excise Thu, 20 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100879