https://www.taxtmi.com/caselaws?id=47619 Polished ceramic tiles without a coating of melted glass are not treated as glazed tiles for tariff purposes because glazing requires an actual glaze layer, while mere mechanical polishing or a shiny finish is insufficient. The text also states that the extended excise limitation period applies only on proof of suppression, fraud, collusion, wilful misstatement or similar deliberate conduct; absent such suppression, the longer period cannot be invoked. On these stated findings, both classification and limitation were resolved in favour of the assessee, and the Tribunal's order was upheld. en-us Tue, 09 May 2006 00:00:00 +0530 Wed, 11 Jun 2014 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47619 Polished ceramic tiles without a coating of melted glass are not treated as glazed tiles for tariff purposes because glazing requires an actual glaze layer, while mere mechanical polishing or a shiny finish is insufficient. The text also states that the extended excise limitation period applies only on proof of suppression, fraud, collusion, wilful misstatement or similar deliberate conduct; absent such suppression, the longer period cannot be invoked. On these stated findings, both classification and limitation were resolved in favour of the assessee, and the Tribunal's order was upheld. Case-Laws Central Excise Tue, 09 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47619