https://www.taxtmi.com/caselaws?id=82947 Durone-10, produced by esterification of rosin with glycerine and/or pentaerythritol, was treated as a rosin derivative and estergum, not a modified natural polymer, because no polymerisation was involved. On that basis, it was placed under Tariff Item 15A of the old Central Excise Tariff and Heading 38.06 under the new tariff, while Heading 39.13 was held inapplicable. The note also records that repeated departmental testing, approved classification lists, and shifting departmental views negatived any finding of deliberate suppression or intent to evade duty, so extended limitation and penalty were not sustainable. en-us Tue, 23 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 13:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82947 Durone-10, produced by esterification of rosin with glycerine and/or pentaerythritol, was treated as a rosin derivative and estergum, not a modified natural polymer, because no polymerisation was involved. On that basis, it was placed under Tariff Item 15A of the old Central Excise Tariff and Heading 38.06 under the new tariff, while Heading 39.13 was held inapplicable. The note also records that repeated departmental testing, approved classification lists, and shifting departmental views negatived any finding of deliberate suppression or intent to evade duty, so extended limitation and penalty were not sustainable. Case-Laws Central Excise Tue, 23 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82947