https://www.taxtmi.com/caselaws?id=78738 A marketable gas emerging from an integrated steel-making process was treated as carbon monoxide under Heading 2811 because its essential character was governed by the predominant chemically defined compound, despite the presence of other gases and impurities. The extended limitation period was held unavailable where the assessee had disclosed the product in classification declarations and no deliberate suppression or wilful misstatement was established. Penalties under the Central Excise Rules were found unsustainable because the dispute was a bona fide classification disagreement and the record did not show mens rea. en-us Tue, 02 Feb 2010 00:00:00 +0530 Mon, 13 Dec 2010 16:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78738 A marketable gas emerging from an integrated steel-making process was treated as carbon monoxide under Heading 2811 because its essential character was governed by the predominant chemically defined compound, despite the presence of other gases and impurities. The extended limitation period was held unavailable where the assessee had disclosed the product in classification declarations and no deliberate suppression or wilful misstatement was established. Penalties under the Central Excise Rules were found unsustainable because the dispute was a bona fide classification disagreement and the record did not show mens rea. Case-Laws Central Excise Tue, 02 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78738