https://www.taxtmi.com/caselaws?id=86419 Ultramarine blue repacked from bulk packs into small consumer packs was held classifiable under Chapter sub-heading 3206.90, because the trade understood the product as ultramarine blue and earlier decisions had already placed it in Chapter 32.06; the Tribunal also noted that repacking attracted duty only where the tariff expressly so provided, which was not shown for the relevant period. On limitation, the Section 11C notification reflected recognised contrary practice on dutiability, so the demand could not be enforced beyond six months. The duty confirmation was therefore set aside and relief followed accordingly. en-us Mon, 24 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86419 Ultramarine blue repacked from bulk packs into small consumer packs was held classifiable under Chapter sub-heading 3206.90, because the trade understood the product as ultramarine blue and earlier decisions had already placed it in Chapter 32.06; the Tribunal also noted that repacking attracted duty only where the tariff expressly so provided, which was not shown for the relevant period. On limitation, the Section 11C notification reflected recognised contrary practice on dutiability, so the demand could not be enforced beyond six months. The duty confirmation was therefore set aside and relief followed accordingly. Case-Laws Central Excise Mon, 24 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86419