https://www.taxtmi.com/caselaws?id=270412 Approved classification lists disclosed the manufacturing process and end-use, so reclassification alone did not justify extended limitation absent suppression or misstatement with intent to evade duty. The duty demand could survive only for the normal limitation period immediately preceding the show-cause notice, while the demand for the earlier period was time-barred. Because the dispute was essentially one of classification and no clandestine conduct was established, penalties were not warranted and were set aside. en-us Tue, 01 Dec 2015 00:00:00 +0530 Wed, 06 Jan 2016 09:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270412 Approved classification lists disclosed the manufacturing process and end-use, so reclassification alone did not justify extended limitation absent suppression or misstatement with intent to evade duty. The duty demand could survive only for the normal limitation period immediately preceding the show-cause notice, while the demand for the earlier period was time-barred. Because the dispute was essentially one of classification and no clandestine conduct was established, penalties were not warranted and were set aside. Case-Laws Central Excise Tue, 01 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270412