https://www.taxtmi.com/caselaws?id=87651 Floor or chamber sweepings arising during manufacture of skimmed milk powder, collected for cattle feed or other non-human uses, cannot be classified as the finished edible dairy product merely because they are packed and sold. Skimmed milk powder must meet the applicable regulatory requirements for human consumption, so the sweepings were not dutiable under the relevant tariff entry. Extended limitation for duty recovery also requires legally sustainable grounds, such as proved suppression; an earlier departmental clarification treating floor sweepings as exempt and the absence of such material prevented its invocation. en-us Mon, 24 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87651 Floor or chamber sweepings arising during manufacture of skimmed milk powder, collected for cattle feed or other non-human uses, cannot be classified as the finished edible dairy product merely because they are packed and sold. Skimmed milk powder must meet the applicable regulatory requirements for human consumption, so the sweepings were not dutiable under the relevant tariff entry. Extended limitation for duty recovery also requires legally sustainable grounds, such as proved suppression; an earlier departmental clarification treating floor sweepings as exempt and the absence of such material prevented its invocation. Case-Laws Central Excise Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87651