https://www.taxtmi.com/caselaws?id=236586 Full disclosure of the raw materials, manufacturing process and proposed repacking activity to the department negatived suppression, concealment or misstatement, so the extended period under limitation could not be invoked and the demand was time barred. Repacking bulk tobacco into small retail pouches with lime tube amounted to manufacture under Chapter Note 3 of Chapter 24, and the goods were correctly classified as other manufactured tobacco under tariff entry 24039910. The limitation challenge succeeded, but the classification challenge failed. en-us Thu, 29 Mar 2012 00:00:00 +0530 Mon, 02 Sep 2013 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236586 Full disclosure of the raw materials, manufacturing process and proposed repacking activity to the department negatived suppression, concealment or misstatement, so the extended period under limitation could not be invoked and the demand was time barred. Repacking bulk tobacco into small retail pouches with lime tube amounted to manufacture under Chapter Note 3 of Chapter 24, and the goods were correctly classified as other manufactured tobacco under tariff entry 24039910. The limitation challenge succeeded, but the classification challenge failed. Case-Laws Central Excise Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236586