https://www.taxtmi.com/caselaws?id=104351 The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act could not be invoked where the classification of ethylene, propylene and butadiene turned on a genuinely uncertain tariff change and the Department had earlier accepted the assessee's classification under Chapter 27. After the Finance Act, 1986 amended the relevant Chapter Note in Chapter 29, the classification issue required reference to the tariff scheme, Chapter Notes and HSN guidance, and the uncertainty did not by itself show suppression or wilful misstatement. Because the Department failed to establish intent to evade duty, the longer limitation period was unavailable and the demand for the relevant period was time-barred. en-us Wed, 05 Mar 1997 00:00:00 +0530 Tue, 28 Feb 2012 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104351 The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act could not be invoked where the classification of ethylene, propylene and butadiene turned on a genuinely uncertain tariff change and the Department had earlier accepted the assessee's classification under Chapter 27. After the Finance Act, 1986 amended the relevant Chapter Note in Chapter 29, the classification issue required reference to the tariff scheme, Chapter Notes and HSN guidance, and the uncertainty did not by itself show suppression or wilful misstatement. Because the Department failed to establish intent to evade duty, the longer limitation period was unavailable and the demand for the relevant period was time-barred. Case-Laws Central Excise Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104351