https://www.taxtmi.com/caselaws?id=766559 Collar band and chest band were treated as articles of apparel and clothing accessories classifiable under CETSH 48185000, while the printed fabric folder and swatch cards were held not to fall within CETSH 48203000 because they were customer-specific products rather than ordinary stationery folders. On limitation, the extended period could not be invoked because the record did not establish wilful suppression or any deliberate non-disclosure with intent to evade duty. A bona fide classification dispute, without such intent, does not justify extended limitation under central excise law, and the demand and penalty were therefore unsustainable. en-us Wed, 26 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 13:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766559 Collar band and chest band were treated as articles of apparel and clothing accessories classifiable under CETSH 48185000, while the printed fabric folder and swatch cards were held not to fall within CETSH 48203000 because they were customer-specific products rather than ordinary stationery folders. On limitation, the extended period could not be invoked because the record did not establish wilful suppression or any deliberate non-disclosure with intent to evade duty. A bona fide classification dispute, without such intent, does not justify extended limitation under central excise law, and the demand and penalty were therefore unsustainable. Case-Laws Central Excise Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766559