https://www.taxtmi.com/caselaws?id=285434 Approved classification lists under rule 173B were treated as part of the assessment process, requiring the department to examine the goods' description and manufacture before approval. Once those declarations were accepted after due scrutiny, the Revenue could not later invoke suppression or misstatement merely to alter classification or deny a concessional rate. The text also notes that duty had been paid in line with directions of the jurisdictional officers, leaving no basis to apply the extended limitation period under section 11A. As a result, the longer limitation period was unavailable and the duty demand and penalty could not be sustained. en-us Mon, 07 Jan 2019 00:00:00 +0530 Sat, 11 Jan 2020 16:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285434 Approved classification lists under rule 173B were treated as part of the assessment process, requiring the department to examine the goods' description and manufacture before approval. Once those declarations were accepted after due scrutiny, the Revenue could not later invoke suppression or misstatement merely to alter classification or deny a concessional rate. The text also notes that duty had been paid in line with directions of the jurisdictional officers, leaving no basis to apply the extended limitation period under section 11A. As a result, the longer limitation period was unavailable and the duty demand and penalty could not be sustained. Case-Laws Central Excise Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285434