https://www.taxtmi.com/caselaws?id=104769 Extended limitation for duty demand cannot be invoked where the classification list discloses both active ingredients in the relevant ointment and the department is aware of its composition. The relevant product contained fluocinolone acetonide and chinoform, rather than the single-ingredient ointment considered in the contrary analysis. Because the material facts concerning composition were disclosed, there was no basis to treat the matter as warranting the extended limitation period. The duty demand could therefore not be sustained on that basis. en-us Thu, 28 Feb 2002 00:00:00 +0530 Thu, 01 Mar 2012 12:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104769 Extended limitation for duty demand cannot be invoked where the classification list discloses both active ingredients in the relevant ointment and the department is aware of its composition. The relevant product contained fluocinolone acetonide and chinoform, rather than the single-ingredient ointment considered in the contrary analysis. Because the material facts concerning composition were disclosed, there was no basis to treat the matter as warranting the extended limitation period. The duty demand could therefore not be sustained on that basis. Case-Laws Central Excise Thu, 28 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104769