https://www.taxtmi.com/caselaws?id=50181 Leno gauze cloth was classified under the specific tariff entry for gauze rather than the broader cotton fabrics entry, because a specific description prevails over a general one and the goods answered the gauze description on the record. The demand was sustained within the extended limitation period, as the failure to disclose full particulars prevented proper classification and supported a finding of suppression. The redemption fine relating to confiscation of land, building and machinery was held excessive in the circumstances and was set aside, while the remainder of the order was maintained. en-us Fri, 10 Mar 2000 00:00:00 +0530 Fri, 20 Aug 2010 12:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50181 Leno gauze cloth was classified under the specific tariff entry for gauze rather than the broader cotton fabrics entry, because a specific description prevails over a general one and the goods answered the gauze description on the record. The demand was sustained within the extended limitation period, as the failure to disclose full particulars prevented proper classification and supported a finding of suppression. The redemption fine relating to confiscation of land, building and machinery was held excessive in the circumstances and was set aside, while the remainder of the order was maintained. Case-Laws Central Excise Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50181