2002 (9) TMI 219

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..... uestion for consideration in this appeal is the classification of the product known as Jaljira powder that the appellant manufactured and whether the extended period of limitation will be available to the department. 2. The counsel for the appellant bases his case on limitation and does not wish to go into the merits. He contends that the appellant in the classification list that it filed on 30-3 .....

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..... ctured, had indicated this generic entry. The goods were specifically described as Jaljira powder. The mere claiming of a classification in one heading cannot by itself amount to misdeclaration or suppression. [See JKS Fibreglass Ltd. v. CCE - 2001 (137) E.L.T. 436 and Fermentapharma Biotech Ltd. v. CCE - 2000 (123) E.L.T. 1173]. The extended period of limitation therefore was not available to the .....

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