https://www.taxtmi.com/caselaws?id=53061 Concessional duty was upheld for tyres cleared and declared as moped tyres because subsequent buyer use in some kick-start vehicles could not convert the manufacturer's product into motorcycle tyres. The record showed the goods were described and classified as moped tyres, and the department did not establish intentional misdescription. On limitation, the extended period was unavailable because the department had knowledge of the relevant facts, continued approving classification lists, and did not prove wilful suppression or misstatement. The demand, penalty, and interest were therefore set aside. en-us Fri, 07 May 2004 00:00:00 +0530 Sat, 09 Oct 2010 13:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53061 Concessional duty was upheld for tyres cleared and declared as moped tyres because subsequent buyer use in some kick-start vehicles could not convert the manufacturer's product into motorcycle tyres. The record showed the goods were described and classified as moped tyres, and the department did not establish intentional misdescription. On limitation, the extended period was unavailable because the department had knowledge of the relevant facts, continued approving classification lists, and did not prove wilful suppression or misstatement. The demand, penalty, and interest were therefore set aside. Case-Laws Central Excise Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53061