https://www.taxtmi.com/caselaws?id=105339 Full disclosure of the manufacturing process and classification particulars, followed by departmental approval of the classification list, prevented the later invocation of suppression to reopen the classification. The department alleged that the goods were parts of an electrostatic precipitator and sought reclassification, but it produced no technical or other evidence to dislodge the approved position or show incomplete disclosure. On that basis, the extended limitation period could not be applied and the reclassification demand failed. Duty demand and penalties were therefore not sustainable, and the impugned demand was set aside with consequential relief. en-us Tue, 09 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 13:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105339 Full disclosure of the manufacturing process and classification particulars, followed by departmental approval of the classification list, prevented the later invocation of suppression to reopen the classification. The department alleged that the goods were parts of an electrostatic precipitator and sought reclassification, but it produced no technical or other evidence to dislodge the approved position or show incomplete disclosure. On that basis, the extended limitation period could not be applied and the reclassification demand failed. Duty demand and penalties were therefore not sustainable, and the impugned demand was set aside with consequential relief. Case-Laws Central Excise Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105339