https://www.taxtmi.com/caselaws?id=83896 A detergent cake was held classifiable under Heading 3401.20 as an organic surface active product, not as soap under Heading 3401.10, and the department's prior approval of the wrong heading did not alter the correct classification. The exemption under Notification No. 39/87 was confined to soap and was therefore unavailable to the detergent cake. On limitation, the department failed to prove deliberate suppression or misstatement with intent to evade duty, so the extended period under Section 11A was unjustified; the duty demand beyond the normal limitation period and the related penalty could not be sustained. en-us Fri, 06 Jan 1995 00:00:00 +0530 Mon, 18 Jul 2011 15:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83896 A detergent cake was held classifiable under Heading 3401.20 as an organic surface active product, not as soap under Heading 3401.10, and the department's prior approval of the wrong heading did not alter the correct classification. The exemption under Notification No. 39/87 was confined to soap and was therefore unavailable to the detergent cake. On limitation, the department failed to prove deliberate suppression or misstatement with intent to evade duty, so the extended period under Section 11A was unjustified; the duty demand beyond the normal limitation period and the related penalty could not be sustained. Case-Laws Central Excise Fri, 06 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83896