https://www.taxtmi.com/caselaws?id=360636 Extended limitation was invoked because ER-1 returns declared goods under Chapters 39 and 84 without descriptions clearly supporting the classification later asserted. The appellant's earlier success on classification followed by a changed position was treated as inconsistent conduct. The declarations and classification change indicated that full and proper disclosure had not been made, supporting misdeclaration and suppression of material facts. Consequently, the demand was not barred by limitation, the extended period remained available, and the appeal was dismissed. en-us Mon, 16 Apr 2018 00:00:00 +0530 Mon, 04 Mar 2019 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360636 Extended limitation was invoked because ER-1 returns declared goods under Chapters 39 and 84 without descriptions clearly supporting the classification later asserted. The appellant's earlier success on classification followed by a changed position was treated as inconsistent conduct. The declarations and classification change indicated that full and proper disclosure had not been made, supporting misdeclaration and suppression of material facts. Consequently, the demand was not barred by limitation, the extended period remained available, and the appeal was dismissed. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360636