https://www.taxtmi.com/caselaws?id=94673 Classification of Tacodur T-75 turned on whether it fell under Heading 29.42 or Heading 35.06 as an adhesive-related product. The tribunal noted that Note 2 to Section VI applied only if the goods were shown to be intended for complementary use and cleared together with another product, and the record did not establish that factual basis. As earlier classification lists had been approved by the Assistant Collector, the demand relating to those clearances was not supported by suppression, so the extended period could not be invoked. On that prima facie assessment, pre-deposit of duty and penalty was waived and recovery stayed. en-us Wed, 29 Dec 1999 00:00:00 +0530 Fri, 02 Dec 2011 18:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94673 Classification of Tacodur T-75 turned on whether it fell under Heading 29.42 or Heading 35.06 as an adhesive-related product. The tribunal noted that Note 2 to Section VI applied only if the goods were shown to be intended for complementary use and cleared together with another product, and the record did not establish that factual basis. As earlier classification lists had been approved by the Assistant Collector, the demand relating to those clearances was not supported by suppression, so the extended period could not be invoked. On that prima facie assessment, pre-deposit of duty and penalty was waived and recovery stayed. Case-Laws Central Excise Wed, 29 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94673