https://www.taxtmi.com/caselaws?id=123919 Classification declarations filed under Rule 173B disclosed the goods as sanitary fittings and parts thereof and claimed classification under Chapter 8481.80; the revenue checked the declarations and found them in order. The goods were also cleared under invoices showing the same classification and were reflected in RT-12 returns. On these facts, suppression of facts and intent to evade duty were not established, so the extended period could not be invoked. The duty demand was therefore held to be time barred and the extended limitation was not sustainable. en-us Fri, 25 Apr 2008 00:00:00 +0530 Thu, 07 Sep 2017 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123919 Classification declarations filed under Rule 173B disclosed the goods as sanitary fittings and parts thereof and claimed classification under Chapter 8481.80; the revenue checked the declarations and found them in order. The goods were also cleared under invoices showing the same classification and were reflected in RT-12 returns. On these facts, suppression of facts and intent to evade duty were not established, so the extended period could not be invoked. The duty demand was therefore held to be time barred and the extended limitation was not sustainable. Case-Laws Central Excise Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123919