https://www.taxtmi.com/caselaws?id=417 Polished ceramic tiles were held not to be glazed tiles because glazing requires a coating of melted glass or a ceramic glaze matured to a glassy state, not mere mechanical polishing or a shiny surface. On limitation, the extended period for excise demand under the proviso to Section 11-A applies only on suppression, fraud, collusion, wilful misstatement, or similar culpable conduct; the finding of no suppression was treated as factual and the extended period could not be invoked. Both the classification issue and the limitation objection were decided against the Revenue, so the demand failed. en-us Tue, 09 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417 Polished ceramic tiles were held not to be glazed tiles because glazing requires a coating of melted glass or a ceramic glaze matured to a glassy state, not mere mechanical polishing or a shiny surface. On limitation, the extended period for excise demand under the proviso to Section 11-A applies only on suppression, fraud, collusion, wilful misstatement, or similar culpable conduct; the finding of no suppression was treated as factual and the extended period could not be invoked. Both the classification issue and the limitation objection were decided against the Revenue, so the demand failed. Case-Laws Central Excise Tue, 09 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417