https://www.taxtmi.com/caselaws?id=353427 Packing boxes for vials and ampoules were held classifiable under Chapter 4819.19 because their outer structure was made of plain duplex board, and the internal compartmental shape did not make them corrugated paper or paperboard boxes under Chapter 4819.12. The HSN meaning of corrugated paperboard was applied to require a corrugated layer or layers with flat surface sheets, with the box as a whole constructed from such material. On limitation, materially different declarations and correspondence, together with a misleading description of the goods, constituted suppression of material facts, so the extended period was invocable and the demand was not time-barred. en-us Fri, 29 Dec 2017 00:00:00 +0530 Fri, 27 Apr 2018 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353427 Packing boxes for vials and ampoules were held classifiable under Chapter 4819.19 because their outer structure was made of plain duplex board, and the internal compartmental shape did not make them corrugated paper or paperboard boxes under Chapter 4819.12. The HSN meaning of corrugated paperboard was applied to require a corrugated layer or layers with flat surface sheets, with the box as a whole constructed from such material. On limitation, materially different declarations and correspondence, together with a misleading description of the goods, constituted suppression of material facts, so the extended period was invocable and the demand was not time-barred. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353427