https://www.taxtmi.com/caselaws?id=172360 PVC sheeting was treated as classifiable under Heading 3920 rather than Heading 3926.90 because the new tariff scheme and Chapter Note 10 of Chapter 39 covered sheets and sheeting within the broader heading; an earlier Supreme Court ruling under differently worded tariff entries was distinguished. On limitation, repeated inconsistent declarations, clearance at a lower duty rate, and an approved classification list under the relevant heading were sufficient to support misdeclaration and the invocation of the extended period. The demand was therefore not time-barred, and the assessee's plea of absence of suppression failed. en-us Wed, 08 Mar 2006 00:00:00 +0530 Wed, 19 Aug 2015 17:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172360 PVC sheeting was treated as classifiable under Heading 3920 rather than Heading 3926.90 because the new tariff scheme and Chapter Note 10 of Chapter 39 covered sheets and sheeting within the broader heading; an earlier Supreme Court ruling under differently worded tariff entries was distinguished. On limitation, repeated inconsistent declarations, clearance at a lower duty rate, and an approved classification list under the relevant heading were sufficient to support misdeclaration and the invocation of the extended period. The demand was therefore not time-barred, and the assessee's plea of absence of suppression failed. Case-Laws Central Excise Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172360