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    <title>1998 (3) TMI 466 - CEGAT, NEW DELHI</title>
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    <description>Hypo solution obtained during film processing was held not liable to central excise duty because its marketability was not established and it had a short shelf life for instant use; the duty demand on that product was therefore set aside. On limitation, the absence of classification lists amounted to suppression of manufacture, so invocation of the extended period was justified and the plea of limitation was rejected. Duty demand on silver nitrate solution and silver nitrate crystals, along with the penalty, was sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=92886</link>
      <description>Hypo solution obtained during film processing was held not liable to central excise duty because its marketability was not established and it had a short shelf life for instant use; the duty demand on that product was therefore set aside. On limitation, the absence of classification lists amounted to suppression of manufacture, so invocation of the extended period was justified and the plea of limitation was rejected. Duty demand on silver nitrate solution and silver nitrate crystals, along with the penalty, was sustained.</description>
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