https://www.taxtmi.com/caselaws?id=93961 Goods described as emulsifiers were examined against the tariff distinction between organic surface active agents and surface active preparations. The text states that the Chemical Examiner's report and the HSN notes supported classification within Chapter 34 and did not displace the assessee's exemption claim under Notification No. 101/66. It further notes that end use could not defeat the exemption where the HSN contemplated surface active preparations in mixture or dispersion form. On limitation, the extended period under the proviso to Section 11A(1) was said to depend on misdeclaration; once that foundation failed, the demand became time-barred. en-us Tue, 08 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93961 Goods described as emulsifiers were examined against the tariff distinction between organic surface active agents and surface active preparations. The text states that the Chemical Examiner's report and the HSN notes supported classification within Chapter 34 and did not displace the assessee's exemption claim under Notification No. 101/66. It further notes that end use could not defeat the exemption where the HSN contemplated surface active preparations in mixture or dispersion form. On limitation, the extended period under the proviso to Section 11A(1) was said to depend on misdeclaration; once that foundation failed, the demand became time-barred. Case-Laws Central Excise Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93961