https://www.taxtmi.com/caselaws?id=82374 Flavoured soya milk beverages made from soya base were held outside the exemption for "soya milk" in Notifications No. 286/86 and 20/89 because the processed product was distinct from soya milk simpliciter after blending with sugar, flavour, colour and stabiliser. Contemporaneous materials and departmental clarification supported that construction, so the duty demand on merits survived. On limitation and penalty, prior disclosure of the product, manufacturing process and exemption claim negatived suppression, so the extended period was not sustained; the penal consequence was therefore moderated, with the penalty reduced. en-us Thu, 07 May 1992 00:00:00 +0530 Mon, 04 Jul 2011 16:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82374 Flavoured soya milk beverages made from soya base were held outside the exemption for "soya milk" in Notifications No. 286/86 and 20/89 because the processed product was distinct from soya milk simpliciter after blending with sugar, flavour, colour and stabiliser. Contemporaneous materials and departmental clarification supported that construction, so the duty demand on merits survived. On limitation and penalty, prior disclosure of the product, manufacturing process and exemption claim negatived suppression, so the extended period was not sustained; the penal consequence was therefore moderated, with the penalty reduced. Case-Laws Central Excise Thu, 07 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82374