https://www.taxtmi.com/caselaws?id=80681 Resin coated sand was treated as a manufactured excisable product because it acquired a distinct name, character and use from ordinary sand, and marketability was established from the record; actual sale was not required. The Tribunal held the proper classification to be Heading 6807.00 rather than Heading 3801.90, and duty was therefore sustainable on the correct tariff entry. On limitation, there was no sufficient basis to invoke the extended period because suppression or any positive act was not shown; the demand was confined to the normal six-month period. The absence of penalty also supported the finding that extended limitation was unwarranted. en-us Mon, 18 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 15:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80681 Resin coated sand was treated as a manufactured excisable product because it acquired a distinct name, character and use from ordinary sand, and marketability was established from the record; actual sale was not required. The Tribunal held the proper classification to be Heading 6807.00 rather than Heading 3801.90, and duty was therefore sustainable on the correct tariff entry. On limitation, there was no sufficient basis to invoke the extended period because suppression or any positive act was not shown; the demand was confined to the normal six-month period. The absence of penalty also supported the finding that extended limitation was unwarranted. Case-Laws Central Excise Mon, 18 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80681