https://www.taxtmi.com/caselaws?id=104418 Technical reports and government laboratory test certificates were material to the product classification and exemption dispute, and their complete non-consideration by the original authority required fresh examination on merits. The note also states that the extended period of limitation under the proviso to section 11A(1) was not available because the assessee had made early disclosure of the product, process and exemption basis, supplied further particulars when asked, and pursued a bona fide classification claim. In the absence of suppression with intent to evade duty, the demand could operate only for the normal period. en-us Wed, 15 Dec 1999 00:00:00 +0530 Wed, 29 Feb 2012 10:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104418 Technical reports and government laboratory test certificates were material to the product classification and exemption dispute, and their complete non-consideration by the original authority required fresh examination on merits. The note also states that the extended period of limitation under the proviso to section 11A(1) was not available because the assessee had made early disclosure of the product, process and exemption basis, supplied further particulars when asked, and pursued a bona fide classification claim. In the absence of suppression with intent to evade duty, the demand could operate only for the normal period. Case-Laws Central Excise Wed, 15 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104418