https://www.taxtmi.com/caselaws?id=80299 Silicone emulsion made by mixing imported silicone oil with other ingredients was treated as a preparation containing silicone, not silicone in primary form. Applying the earlier larger-bench approach, the product was classified under the tariff entry for such preparations rather than the entry reserved for primary silicones, and the mixing process was regarded as producing a distinct commercial product. On limitation, the duty demand could not extend beyond the statutory six-month period because suppression of facts or wilful misstatement was not established. Recovery, if otherwise sustainable, was confined to that period and the demand beyond it was time-barred. en-us Mon, 11 Dec 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80299 Silicone emulsion made by mixing imported silicone oil with other ingredients was treated as a preparation containing silicone, not silicone in primary form. Applying the earlier larger-bench approach, the product was classified under the tariff entry for such preparations rather than the entry reserved for primary silicones, and the mixing process was regarded as producing a distinct commercial product. On limitation, the duty demand could not extend beyond the statutory six-month period because suppression of facts or wilful misstatement was not established. Recovery, if otherwise sustainable, was confined to that period and the demand beyond it was time-barred. Case-Laws Central Excise Mon, 11 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80299