https://www.taxtmi.com/caselaws?id=87608 Excise classification of a pigment, solvent and resin colour mixture depended on proof that it was commercially and technically recognised as printing ink and was marketable. In the absence of chemical testing, market enquiries, evidence of compliance with printing-ink specifications, or rebuttal of captive-use claims, classification as printing ink was not established. The resulting duty demand failed. Extended limitation and penalty also could not apply because the disputed dutiability was unproved and the material did not establish suppression of facts or deliberate intent to evade duty. en-us Tue, 04 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 11:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87608 Excise classification of a pigment, solvent and resin colour mixture depended on proof that it was commercially and technically recognised as printing ink and was marketable. In the absence of chemical testing, market enquiries, evidence of compliance with printing-ink specifications, or rebuttal of captive-use claims, classification as printing ink was not established. The resulting duty demand failed. Extended limitation and penalty also could not apply because the disputed dutiability was unproved and the material did not establish suppression of facts or deliberate intent to evade duty. Case-Laws Central Excise Tue, 04 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87608