https://www.taxtmi.com/caselaws?id=80926 Processed starch and dextrine with modifying agents was treated as a distinct commodity, still falling within the tariff description of starch, including dextrin and modified starch; duty on the finished product was therefore valid and not double taxation merely because the inputs had already suffered duty. Liability under the power-linked tariff entry arose only from the date the factory was actually power-operated, so the demand had to be redetermined from 1-8-1984. Extended limitation was sustained because the excisable manufacture came to light only on inspection and no declaration had been filed, while confiscation was upheld and the penalty was reduced on a mitigating view of record maintenance. en-us Thu, 25 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80926 Processed starch and dextrine with modifying agents was treated as a distinct commodity, still falling within the tariff description of starch, including dextrin and modified starch; duty on the finished product was therefore valid and not double taxation merely because the inputs had already suffered duty. Liability under the power-linked tariff entry arose only from the date the factory was actually power-operated, so the demand had to be redetermined from 1-8-1984. Extended limitation was sustained because the excisable manufacture came to light only on inspection and no declaration had been filed, while confiscation was upheld and the penalty was reduced on a mitigating view of record maintenance. Case-Laws Central Excise Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80926