https://www.taxtmi.com/caselaws?id=50336 Classification of poly tubes or laterals as part of a complete irrigation system under heading 84.24 was rejected because the declaration described a full system, while the claimed exemption did not match the goods as declared and the essential main pipes were not disclosed. The extended limitation period was held unavailable because the goods were specifically declared and a classification claim alone did not amount to wilful suppression or misstatement. Plastic scrap arising in manufacture was treated as dutiable excisable goods; in the absence of exemption and proper accounting, confiscation and penalty were upheld. en-us Fri, 08 Sep 2000 00:00:00 +0530 Sat, 21 Aug 2010 11:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50336 Classification of poly tubes or laterals as part of a complete irrigation system under heading 84.24 was rejected because the declaration described a full system, while the claimed exemption did not match the goods as declared and the essential main pipes were not disclosed. The extended limitation period was held unavailable because the goods were specifically declared and a classification claim alone did not amount to wilful suppression or misstatement. Plastic scrap arising in manufacture was treated as dutiable excisable goods; in the absence of exemption and proper accounting, confiscation and penalty were upheld. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50336