https://www.taxtmi.com/caselaws?id=84341 Flavoured soya milk products with added sugar, flavours and fruit pulp were treated as processed beverage products distinct from plain soya milk, so the exemption notification applied only to soya milk as such and the goods remained dutiable. The classification materials and correspondence were found to disclose the nature of the products, so deliberate suppression, misdeclaration or intent to evade duty was not established and the extended limitation period could not be invoked. On the same factual basis, redemption fine and penalty were held unsustainable because the record did not support confiscatory or penal consequences. en-us Wed, 13 Jan 1993 00:00:00 +0530 Thu, 21 Jul 2011 12:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84341 Flavoured soya milk products with added sugar, flavours and fruit pulp were treated as processed beverage products distinct from plain soya milk, so the exemption notification applied only to soya milk as such and the goods remained dutiable. The classification materials and correspondence were found to disclose the nature of the products, so deliberate suppression, misdeclaration or intent to evade duty was not established and the extended limitation period could not be invoked. On the same factual basis, redemption fine and penalty were held unsustainable because the record did not support confiscatory or penal consequences. Case-Laws Central Excise Wed, 13 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84341