https://www.taxtmi.com/caselaws?id=113707 At the waiver stage in a dimethicone classification dispute, the tribunal examined whether the demands were prima facie time-barred and whether any suppression justified the extended limitation period. Because the manufacturing process had been disclosed in classification declarations, and the later classification view relied on by the Commissioner did not establish concealment, no prima facie suppression was found. The packing details were treated as relevant only to unmixed medicaments, not to products with mixed constituents. On that basis, the demands were treated as prima facie barred by limitation, and pre-deposit of duty and penalty was waived with stay of recovery pending appeal. en-us Sat, 04 Oct 2003 00:00:00 +0530 Mon, 07 May 2012 18:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113707 At the waiver stage in a dimethicone classification dispute, the tribunal examined whether the demands were prima facie time-barred and whether any suppression justified the extended limitation period. Because the manufacturing process had been disclosed in classification declarations, and the later classification view relied on by the Commissioner did not establish concealment, no prima facie suppression was found. The packing details were treated as relevant only to unmixed medicaments, not to products with mixed constituents. On that basis, the demands were treated as prima facie barred by limitation, and pre-deposit of duty and penalty was waived with stay of recovery pending appeal. Case-Laws Central Excise Sat, 04 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113707