https://www.taxtmi.com/caselaws?id=82258 Approval of a classification list does not, by itself, bar a demand under the proviso to Section 11A where the department alleges wilful misstatement or suppression of material facts; the note states that reopening was therefore competent. It also states that the 1982 bulk-drug explanation required actual use as a bulk drug or as an ingredient in a formulation, and that Lanolin Anhydrous failed that test because it was used as a cosmetic medium base. On that basis, exemption was denied from 1-11-1982 onwards, duty was sustained subject to recalculation for periods covered by finalised assessments, and the penalty was maintained. en-us Fri, 30 Oct 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82258 Approval of a classification list does not, by itself, bar a demand under the proviso to Section 11A where the department alleges wilful misstatement or suppression of material facts; the note states that reopening was therefore competent. It also states that the 1982 bulk-drug explanation required actual use as a bulk drug or as an ingredient in a formulation, and that Lanolin Anhydrous failed that test because it was used as a cosmetic medium base. On that basis, exemption was denied from 1-11-1982 onwards, duty was sustained subject to recalculation for periods covered by finalised assessments, and the penalty was maintained. Case-Laws Central Excise Fri, 30 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82258