https://www.taxtmi.com/caselaws?id=101790 Under the post-1985 tariff, caps are classifiable as headgear in Chapter 65 rather than as articles of apparel in Chapter 62, because the specific chapter description and the HSN Explanatory Notes prevail over the earlier tariff structure. The text also states that the extended limitation period for duty demand requires proof of suppression, fraud, collusion, or deliberate withholding of facts with intent to evade duty; mere bona fide doubt about classification or non-filing is insufficient. On that basis, the classification position favoured Chapter 65, while the duty demand and penalty for the disputed period were treated as barred by limitation. en-us Tue, 23 Apr 2002 00:00:00 +0530 Sat, 11 Feb 2012 11:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101790 Under the post-1985 tariff, caps are classifiable as headgear in Chapter 65 rather than as articles of apparel in Chapter 62, because the specific chapter description and the HSN Explanatory Notes prevail over the earlier tariff structure. The text also states that the extended limitation period for duty demand requires proof of suppression, fraud, collusion, or deliberate withholding of facts with intent to evade duty; mere bona fide doubt about classification or non-filing is insufficient. On that basis, the classification position favoured Chapter 65, while the duty demand and penalty for the disputed period were treated as barred by limitation. Case-Laws Central Excise Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101790