https://www.taxtmi.com/caselaws?id=87796 Mixing natural honey with glucose, sucrose and preservatives, followed by packing and labelling as a different product, can create a distinct marketable commodity amounting to manufacture and classifiable as artificial honey under Heading 1702.30. The note also states that non-filing of classification declarations and clearances without duty supported invocation of the extended limitation period on grounds of suppression and intent to evade duty. On valuation and credit, the text records that cum-duty re-determination and Modvat credit were not finally adjudicated and were remanded for fresh consideration. en-us Fri, 08 Aug 1997 00:00:00 +0530 Tue, 13 Sep 2011 10:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87796 Mixing natural honey with glucose, sucrose and preservatives, followed by packing and labelling as a different product, can create a distinct marketable commodity amounting to manufacture and classifiable as artificial honey under Heading 1702.30. The note also states that non-filing of classification declarations and clearances without duty supported invocation of the extended limitation period on grounds of suppression and intent to evade duty. On valuation and credit, the text records that cum-duty re-determination and Modvat credit were not finally adjudicated and were remanded for fresh consideration. Case-Laws Central Excise Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87796