https://www.taxtmi.com/caselaws?id=75252 Calcium gluconate IP was held classifiable under Heading 2918.00 as an organic chemical, not under Heading 3003.30 as a medicament, because the product corresponded to the same calcium gluconate considered in earlier decisions and the available materials and market understanding supported chemical classification. On limitation, the extended period could not be invoked where the demand had earlier been confined to the normal period and that limitation had not been challenged on appeal. The adjudicating authority on remand was therefore not permitted to enlarge the demand or impose penalty beyond the scope of the remand, leaving only normal-period duty liability with applicable interest. en-us Mon, 22 Jun 2009 00:00:00 +0530 Mon, 05 Apr 2010 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75252 Calcium gluconate IP was held classifiable under Heading 2918.00 as an organic chemical, not under Heading 3003.30 as a medicament, because the product corresponded to the same calcium gluconate considered in earlier decisions and the available materials and market understanding supported chemical classification. On limitation, the extended period could not be invoked where the demand had earlier been confined to the normal period and that limitation had not been challenged on appeal. The adjudicating authority on remand was therefore not permitted to enlarge the demand or impose penalty beyond the scope of the remand, leaving only normal-period duty liability with applicable interest. Case-Laws Central Excise Mon, 22 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75252