https://www.taxtmi.com/caselaws?id=202196 Classification of hard ground powder from broken asbestos cement products under heading 6805.90 failed because the Department did not prove that the material had the tariff characteristics of an asbestos-based product or usable fibre content. The extended limitation period was inapplicable because the grinding activity and existence of hard ground waste had already been disclosed in the classification declaration and departmental awareness of the process was on record, so suppression or wilful mis-statement was not established. Duty could not be fastened on the appellant merely because grinding was done by job workers, as the arrangement was found to be on a principal-to-principal basis. en-us Fri, 15 Jan 2010 00:00:00 +0530 Fri, 04 Mar 2011 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202196 Classification of hard ground powder from broken asbestos cement products under heading 6805.90 failed because the Department did not prove that the material had the tariff characteristics of an asbestos-based product or usable fibre content. The extended limitation period was inapplicable because the grinding activity and existence of hard ground waste had already been disclosed in the classification declaration and departmental awareness of the process was on record, so suppression or wilful mis-statement was not established. Duty could not be fastened on the appellant merely because grinding was done by job workers, as the arrangement was found to be on a principal-to-principal basis. Case-Laws Central Excise Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202196