https://www.taxtmi.com/caselaws?id=123859 Where the assessee broadly and correctly described the goods in the classification list, and the buyers' description matched the declaration, there was no material to establish suppression or wilful misstatement. The tribunal held that the chapter heading itself covered containers in assembled as well as unassembled condition, so invocation of the extended period of limitation was not justified. The demand was therefore time barred, with consequential relief granted to the assessee, while the merits of classification were left undecided. en-us Thu, 26 Jul 2007 00:00:00 +0530 Fri, 21 Sep 2012 13:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123859 Where the assessee broadly and correctly described the goods in the classification list, and the buyers' description matched the declaration, there was no material to establish suppression or wilful misstatement. The tribunal held that the chapter heading itself covered containers in assembled as well as unassembled condition, so invocation of the extended period of limitation was not justified. The demand was therefore time barred, with consequential relief granted to the assessee, while the merits of classification were left undecided. Case-Laws Central Excise Thu, 26 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123859