https://www.taxtmi.com/caselaws?id=31976 Full disclosure in RT-12 returns, Modvat declarations and replies to departmental queries meant there was no suppression of facts or wilful misstatement, so the extended limitation period under the Central Excise Act could not be invoked and the demand for the disputed period was time-barred. On classification, ABS resin grades blended with additives and other polymers remained basically ABS polymers, and Chapter Note 14 to Chapter 39 supported treatment of the blends with the parent copolymer. The goods were therefore correctly classifiable under sub-heading 3903.30 and not 3903.90, with the demand failing on both limitation and merits. en-us Mon, 25 Aug 2008 00:00:00 +0530 Sun, 04 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31976 Full disclosure in RT-12 returns, Modvat declarations and replies to departmental queries meant there was no suppression of facts or wilful misstatement, so the extended limitation period under the Central Excise Act could not be invoked and the demand for the disputed period was time-barred. On classification, ABS resin grades blended with additives and other polymers remained basically ABS polymers, and Chapter Note 14 to Chapter 39 supported treatment of the blends with the parent copolymer. The goods were therefore correctly classifiable under sub-heading 3903.30 and not 3903.90, with the demand failing on both limitation and merits. Case-Laws Central Excise Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31976