https://www.taxtmi.com/caselaws?id=97270 Extended limitation for duty demand cannot be invoked on suppression where departmental circulars on classification are inconsistent and not shown to have been effectively communicated, so the demand is confined to the normal period. The product was nevertheless held to fall within the tariff description of mineral water during the relevant period, because its technical character and manufacturing process, including addition of water after demineralisation, did not take it outside that entry. Duty within the normal limitation period was therefore sustainable, while penalty was set aside in view of the prevailing confusion. en-us Mon, 03 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 11:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97270 Extended limitation for duty demand cannot be invoked on suppression where departmental circulars on classification are inconsistent and not shown to have been effectively communicated, so the demand is confined to the normal period. The product was nevertheless held to fall within the tariff description of mineral water during the relevant period, because its technical character and manufacturing process, including addition of water after demineralisation, did not take it outside that entry. Duty within the normal limitation period was therefore sustainable, while penalty was set aside in view of the prevailing confusion. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97270