https://www.taxtmi.com/caselaws?id=116816 Corrugated and plain rigid PVC sheets cleared from the factory were classified under Chapter Heading 39.20, because tariff classification depends on the condition of the goods as removed and not on their later assembly into media fills elsewhere. The extended period of limitation was held invocable where the assessee described the goods as media fills in classification documents while clearing loose sheets, and that description was treated as suppression of material facts. Confiscation and consequential fine were sustained because the goods were not accounted for in RG 1, showing non-compliance with statutory record-keeping requirements. en-us Fri, 21 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 18:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116816 Corrugated and plain rigid PVC sheets cleared from the factory were classified under Chapter Heading 39.20, because tariff classification depends on the condition of the goods as removed and not on their later assembly into media fills elsewhere. The extended period of limitation was held invocable where the assessee described the goods as media fills in classification documents while clearing loose sheets, and that description was treated as suppression of material facts. Confiscation and consequential fine were sustained because the goods were not accounted for in RG 1, showing non-compliance with statutory record-keeping requirements. Case-Laws Central Excise Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116816