https://www.taxtmi.com/caselaws?id=108000 Full disclosure of the product description in the classification declarations and departmental verification of the manufacturing process meant there was no suppression of facts; the extended period under the proviso to Section 11A(1) of the Central Excise Act was therefore unavailable and the demand beyond the normal period was time-barred. For composite goods of aluminium foil and stainless steel foil backed with plastic, classification followed the component giving the product its essential character, as the plastic backing was only supportive. The goods were not classifiable under Chapter 39 and were instead classifiable under the metal-heading for foil or strip, with the classification order set aside. en-us Tue, 23 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 12:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108000 Full disclosure of the product description in the classification declarations and departmental verification of the manufacturing process meant there was no suppression of facts; the extended period under the proviso to Section 11A(1) of the Central Excise Act was therefore unavailable and the demand beyond the normal period was time-barred. For composite goods of aluminium foil and stainless steel foil backed with plastic, classification followed the component giving the product its essential character, as the plastic backing was only supportive. The goods were not classifiable under Chapter 39 and were instead classifiable under the metal-heading for foil or strip, with the classification order set aside. Case-Laws Central Excise Tue, 23 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108000