https://www.taxtmi.com/caselaws?id=74087 ANFO, a mixture of ammonium nitrate and fuel oil, was treated as prepared explosives under Chapter 36 of the Central Excise Tariff because the classification issue had already been decided on the same facts. The demand could not invoke the extended limitation under Section 11A since the record showed no deliberate suppression or intent to evade duty, and the assessee's belief of non-liability was accepted as bona fide. Penalty was also unwarranted for the same reason. The product classification was upheld, while the demand was confined to the normal limitation period and the penalty was set aside. en-us Fri, 26 Feb 1988 00:00:00 +0530 Mon, 06 Jun 2011 16:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74087 ANFO, a mixture of ammonium nitrate and fuel oil, was treated as prepared explosives under Chapter 36 of the Central Excise Tariff because the classification issue had already been decided on the same facts. The demand could not invoke the extended limitation under Section 11A since the record showed no deliberate suppression or intent to evade duty, and the assessee's belief of non-liability was accepted as bona fide. Penalty was also unwarranted for the same reason. The product classification was upheld, while the demand was confined to the normal limitation period and the penalty was set aside. Case-Laws Central Excise Fri, 26 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74087