2007 (3) TMI 440

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..... Appellant. Shri J.K. Jha, S.D.R., for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. Shri J.P. Khaitan, learned Senior Advocate appearing for the appellants states that the appellants had filed a classification list effective from 26-7-88 correctly describing the impugned goods at Serial No.3 thereof, which was duly approved by the proper officer .....

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..... e amounted to suppression and therefore, he has held that the extended period of time is applicable. 2. We have heard the learned SDR and perused the case records. We find that the classification list only required the correct description of the goods to be given and it did not require the composition to be declared by the appellants. It was open to the authorities approving the classification t .....

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