https://www.taxtmi.com/caselaws?id=80724 Wet cake of synthetic organic dyestuff was held to have acquired the character of a tariff-specified excisable commodity, and captive consumption in making dispersed organic pigment paste did not remove it from Tariff Item 14D; further drying or blending for sale did not defeat marketability, so it remained dutiable. However, the demand issued in April 1984 for the 1981-82 period was beyond the normal six-month limitation under Section 11A, and the extended period was unavailable because the Department did not establish positive suppression or conscious withholding of facts. The product was excisable, but the duty demand was time-barred. en-us Fri, 30 Mar 1990 00:00:00 +0530 Sat, 18 Jun 2011 17:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80724 Wet cake of synthetic organic dyestuff was held to have acquired the character of a tariff-specified excisable commodity, and captive consumption in making dispersed organic pigment paste did not remove it from Tariff Item 14D; further drying or blending for sale did not defeat marketability, so it remained dutiable. However, the demand issued in April 1984 for the 1981-82 period was beyond the normal six-month limitation under Section 11A, and the extended period was unavailable because the Department did not establish positive suppression or conscious withholding of facts. The product was excisable, but the duty demand was time-barred. Case-Laws Central Excise Fri, 30 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80724