https://www.taxtmi.com/caselaws?id=82674 For excise classification, trade parlance prevails over I.S.I. specification unless the tariff entry makes conformity decisive; raw or impure carbon dioxide remained classifiable as carbon dioxide under Tariff Item 14H rather than Tariff Item 68. On limitation, Section 11A permits recovery of short-levied duty for the statutory six-month period preceding the show cause notice, and where classification was doubtful the demand was confined to that period. The note states that the demand was sustained only to the extent allowed by the limitation period. en-us Fri, 13 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82674 For excise classification, trade parlance prevails over I.S.I. specification unless the tariff entry makes conformity decisive; raw or impure carbon dioxide remained classifiable as carbon dioxide under Tariff Item 14H rather than Tariff Item 68. On limitation, Section 11A permits recovery of short-levied duty for the statutory six-month period preceding the show cause notice, and where classification was doubtful the demand was confined to that period. The note states that the demand was sustained only to the extent allowed by the limitation period. Case-Laws Central Excise Fri, 13 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82674