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2008 (8) TMI 112 - CESTAT NEW DELHIWhether various grades of “ABS resins” are classifiable u/sh 3903.30 as “ABS ter-polymers”, as claimed by the Appellant, or u/sh 3903.90 as – “other polymers of styrene, in primary form” - various grades of ABS polymers which are made by blending ABS ter-polymers with other polymers are basically ABS polymers, and the same would be classifiable under sub-heading 3903.30 only – no wilful misstatement or suppression of facts - extended period under proviso to Section 11A (1) is not invokable
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