https://www.taxtmi.com/caselaws?id=729 Preservative treatment of timber did not convert it into "densified wood" under Heading 4409.00 because the material showed only protection against biological attack, not the increased density, hardness, strength, or resistance required by Chapter Note 2 to Chapter 44; the treated timber was therefore not classifiable under that heading. On limitation, prior departmental awareness and earlier proceedings meant there was no reliable proof of suppression or wilful misstatement with intent to evade duty, so the extended period could not be invoked. The demand was accordingly sustainable only for the normal period, and the order dropping the notice was upheld. en-us Fri, 11 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=729 Preservative treatment of timber did not convert it into "densified wood" under Heading 4409.00 because the material showed only protection against biological attack, not the increased density, hardness, strength, or resistance required by Chapter Note 2 to Chapter 44; the treated timber was therefore not classifiable under that heading. On limitation, prior departmental awareness and earlier proceedings meant there was no reliable proof of suppression or wilful misstatement with intent to evade duty, so the extended period could not be invoked. The demand was accordingly sustainable only for the normal period, and the order dropping the notice was upheld. Case-Laws Central Excise Fri, 11 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=729