https://www.taxtmi.com/caselaws?id=89454 Precipitated barium sulphate (blanc fixe) was treated as covered by the exemption notification for barytes and similar minerals used as extenders, fillers, suspending agents or diluents, because technical and documentary material showed both forms to be barium sulphate and used in the same industrial manner. The benefit was not denied merely because blanc fixe is precipitated rather than naturally occurring, absent evidence of a contrary legislative intent or commercial distinction. On limitation and penalty, the record did not establish suppression, misstatement, or deliberate misdeclaration; claiming exemption on product identity did not amount to an offence. The duty demand, confiscation, and penalty were set aside. en-us Tue, 17 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 11:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89454 Precipitated barium sulphate (blanc fixe) was treated as covered by the exemption notification for barytes and similar minerals used as extenders, fillers, suspending agents or diluents, because technical and documentary material showed both forms to be barium sulphate and used in the same industrial manner. The benefit was not denied merely because blanc fixe is precipitated rather than naturally occurring, absent evidence of a contrary legislative intent or commercial distinction. On limitation and penalty, the record did not establish suppression, misstatement, or deliberate misdeclaration; claiming exemption on product identity did not amount to an offence. The duty demand, confiscation, and penalty were set aside. Case-Laws Customs Tue, 17 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89454