https://www.taxtmi.com/caselaws?id=85957 Flavoured pan masala containing betel-nut was held to fall within Heading 21.06 because Chapter Note 3 to Chapter 21 treated pan masala as a preparation containing betel-nuts with specified ingredients, and the evidence did not conclusively disprove the presence of betel-nuts. The residuary Heading 21.07 was therefore not sustainable. On limitation, the extended period could not be invoked because the assessee had filed classification lists and the record did not establish suppression or wilful misstatement; demand beyond the normal period was thus time-barred. Consequent confiscation, redemption fine and penalty could not survive. en-us Wed, 23 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 12:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85957 Flavoured pan masala containing betel-nut was held to fall within Heading 21.06 because Chapter Note 3 to Chapter 21 treated pan masala as a preparation containing betel-nuts with specified ingredients, and the evidence did not conclusively disprove the presence of betel-nuts. The residuary Heading 21.07 was therefore not sustainable. On limitation, the extended period could not be invoked because the assessee had filed classification lists and the record did not establish suppression or wilful misstatement; demand beyond the normal period was thus time-barred. Consequent confiscation, redemption fine and penalty could not survive. Case-Laws Central Excise Wed, 23 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85957