https://www.taxtmi.com/caselaws?id=87796 Mixing natural honey with glucose, sucrose and preservatives, followed by unit-container packing and labelling as Honeyrex, creates a distinct marketable product and supports classification as artificial honey under Heading 1702.30. Failure to file a classification list or declaration, coupled with duty-free clearances and lack of demonstrated bona fide belief, supports invocation of the extended limitation period for suppression. Where valuation on a cum-duty basis and eligibility for Modvat credit remain unadjudicated, those issues require fresh determination under the applicable valuation and credit rules. Classification and limitation therefore remain sustained, while valuation and credit issues require de novo adjudication. 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 unit-container packing and labelling as Honeyrex, creates a distinct marketable product and supports classification as artificial honey under Heading 1702.30. Failure to file a classification list or declaration, coupled with duty-free clearances and lack of demonstrated bona fide belief, supports invocation of the extended limitation period for suppression. Where valuation on a cum-duty basis and eligibility for Modvat credit remain unadjudicated, those issues require fresh determination under the applicable valuation and credit rules. Classification and limitation therefore remain sustained, while valuation and credit issues require de novo adjudication. Case-Laws Central Excise Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87796