https://www.taxtmi.com/caselaws?id=93457 Products described as picture varnish, paper coating and paper glazer were treated as paints and varnishes based on synthetic polymers dissolved in a non-aqueous medium, so they fell under Chapter Heading 3208 rather than Chapter 3210 or 3907. Differential duty could not be recovered for the period before the notice challenging the approved classification list, as recovery was limited to the notice-based demand framework. The remaining demand was sustained because the notice alleged not only intentional evasion but also misdeclaration and misclassification, which was treated as sufficient to support the demand for the relevant later period. en-us Sat, 01 Apr 2000 00:00:00 +0530 Fri, 11 Nov 2011 15:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93457 Products described as picture varnish, paper coating and paper glazer were treated as paints and varnishes based on synthetic polymers dissolved in a non-aqueous medium, so they fell under Chapter Heading 3208 rather than Chapter 3210 or 3907. Differential duty could not be recovered for the period before the notice challenging the approved classification list, as recovery was limited to the notice-based demand framework. The remaining demand was sustained because the notice alleged not only intentional evasion but also misdeclaration and misclassification, which was treated as sufficient to support the demand for the relevant later period. Case-Laws Central Excise Sat, 01 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93457