https://www.taxtmi.com/caselaws?id=258327 Withholding that sewing thread was in hank form in classification declarations and RT-12 returns amounted to suppression of a material fact because the form was relevant to exemption eligibility, so the extended period of limitation was available to the Department. Sewing thread in hank form also failed the exemption conditions because the relevant tariff note required goods to be put up on supports such as reels or tubes, and hanks are not so put up. The exemption therefore did not apply on merits, and the demand was sustainable. en-us Mon, 23 Mar 2015 00:00:00 +0530 Thu, 30 Jul 2015 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258327 Withholding that sewing thread was in hank form in classification declarations and RT-12 returns amounted to suppression of a material fact because the form was relevant to exemption eligibility, so the extended period of limitation was available to the Department. Sewing thread in hank form also failed the exemption conditions because the relevant tariff note required goods to be put up on supports such as reels or tubes, and hanks are not so put up. The exemption therefore did not apply on merits, and the demand was sustainable. Case-Laws Central Excise Mon, 23 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258327