https://www.taxtmi.com/caselaws?id=366755 Boxes manufactured by the assessee were classified under Chapter Heading 4819 rather than 4817 because the tariff entry for cartons, boxes and similar packing containers was the more specific description. The extended-period demand was barred by limitation since the department had been informed of the classification change and the same was reflected in ER-1 returns, so the relevant facts were already disclosed. Penalty was not sustainable because no mala fides were established, and Cenvat credit on inputs and input services was recognised for the relevant permissible period. en-us Fri, 10 Aug 2018 00:00:00 +0530 Mon, 24 Jun 2019 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366755 Boxes manufactured by the assessee were classified under Chapter Heading 4819 rather than 4817 because the tariff entry for cartons, boxes and similar packing containers was the more specific description. The extended-period demand was barred by limitation since the department had been informed of the classification change and the same was reflected in ER-1 returns, so the relevant facts were already disclosed. Penalty was not sustainable because no mala fides were established, and Cenvat credit on inputs and input services was recognised for the relevant permissible period. Case-Laws Central Excise Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366755