https://www.taxtmi.com/caselaws?id=115086 Kraft paper claiming exemption on the basis of bagasse-derived pulp content must have the qualifying percentage determined by reference to the pulp alone, after excluding moisture and additives, rather than by the gross weight of the finished paper. On that basis, denial of classification benefit under Heading 4804.11 and Notification No. 48/89-C.E. was unsustainable. Regular filing of approved classification lists and maintenance of prescribed records, including mixing and digester registers, did not support an allegation of suppression with intent to evade duty. The extended limitation period was therefore unavailable, and the demand was time-barred. en-us Thu, 17 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 16:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115086 Kraft paper claiming exemption on the basis of bagasse-derived pulp content must have the qualifying percentage determined by reference to the pulp alone, after excluding moisture and additives, rather than by the gross weight of the finished paper. On that basis, denial of classification benefit under Heading 4804.11 and Notification No. 48/89-C.E. was unsustainable. Regular filing of approved classification lists and maintenance of prescribed records, including mixing and digester registers, did not support an allegation of suppression with intent to evade duty. The extended limitation period was therefore unavailable, and the demand was time-barred. Case-Laws Central Excise Thu, 17 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115086