https://www.taxtmi.com/caselaws?id=75061 Attar Hina manufactured by the traditional attar process was classified under Chapter Heading 3301 as a concentrate of essential oil in a fixed oil base, not under Chapter Heading 3302 as a mixture of odoriferous substances. The product's vapour-condensation process, chemical test material, and departmental correspondence supported treatment as an attar in sandalwood oil base, making the exemption under Notification No. 167/86-C.E. available and defeating the duty demand on merits. The extended period of limitation was also held inapplicable because disclosure through invoices and records, together with the material available to the assessee, did not establish wilful suppression or intent to evade duty; penalty and interest therefore could not survive. en-us Tue, 13 Jan 2009 00:00:00 +0530 Fri, 19 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75061 Attar Hina manufactured by the traditional attar process was classified under Chapter Heading 3301 as a concentrate of essential oil in a fixed oil base, not under Chapter Heading 3302 as a mixture of odoriferous substances. The product's vapour-condensation process, chemical test material, and departmental correspondence supported treatment as an attar in sandalwood oil base, making the exemption under Notification No. 167/86-C.E. available and defeating the duty demand on merits. The extended period of limitation was also held inapplicable because disclosure through invoices and records, together with the material available to the assessee, did not establish wilful suppression or intent to evade duty; penalty and interest therefore could not survive. Case-Laws Central Excise Tue, 13 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75061