https://www.taxtmi.com/caselaws?id=100396 Calcined Pyrophyllite was treated as prima facie outside Heading 25.05 from 26-5-1995 because Chapter Note 2 of Chapter 25 excludes calcined products, although the earlier classification position remained supportable for the prior period. The limitation plea for the later demand was regarded as arguable, but the surrounding correspondence and departmental awareness did not justify complete waiver. For pre-deposit, the authority noted possible cum-duty valuation relief and held the Section 11AC penalty prima facie untenable for the relevant period, while Rule 173Q penalty required final examination. Partial deposit was therefore directed and full waiver declined. en-us Thu, 23 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 13:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100396 Calcined Pyrophyllite was treated as prima facie outside Heading 25.05 from 26-5-1995 because Chapter Note 2 of Chapter 25 excludes calcined products, although the earlier classification position remained supportable for the prior period. The limitation plea for the later demand was regarded as arguable, but the surrounding correspondence and departmental awareness did not justify complete waiver. For pre-deposit, the authority noted possible cum-duty valuation relief and held the Section 11AC penalty prima facie untenable for the relevant period, while Rule 173Q penalty required final examination. Partial deposit was therefore directed and full waiver declined. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100396