https://www.taxtmi.com/caselaws?id=51828 Fluorescent paper and paperboard coated with a substantial fluorescent pigment were held to fall under Heading 4811 rather than Heading 4810 because Heading 4810 permits only small amounts of organic substance in the coating to improve surface characteristics, whereas the coating here gave the goods their special fluorescent character. On limitation, the extended period under the proviso to Section 11A was held not invocable because the coating nature and organic pigment had been disclosed in declarations and the classification lists were approved after verification, so suppression was not established. The classification issue was decided against the assessee, but the limitation challenge failed. en-us Fri, 28 Feb 2003 00:00:00 +0530 Tue, 28 Sep 2010 16:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51828 Fluorescent paper and paperboard coated with a substantial fluorescent pigment were held to fall under Heading 4811 rather than Heading 4810 because Heading 4810 permits only small amounts of organic substance in the coating to improve surface characteristics, whereas the coating here gave the goods their special fluorescent character. On limitation, the extended period under the proviso to Section 11A was held not invocable because the coating nature and organic pigment had been disclosed in declarations and the classification lists were approved after verification, so suppression was not established. The classification issue was decided against the assessee, but the limitation challenge failed. Case-Laws Central Excise Fri, 28 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51828