https://www.taxtmi.com/caselaws?id=102310 Separate penalty on a proprietary concern and its proprietor for the same contravention is duplication and is not sustainable; the proprietor's penalty was set aside. Camphor in powder, tablet, slab and pellet form remained classifiable under Chapter 29 because the addition of hexamine and stearic acid as stabilisers did not change its essential character as a separate chemically defined compound; the alternative classification claim was rejected. The matter was remanded for fresh adjudication on the unresolved questions. en-us Mon, 19 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 13:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102310 Separate penalty on a proprietary concern and its proprietor for the same contravention is duplication and is not sustainable; the proprietor's penalty was set aside. Camphor in powder, tablet, slab and pellet form remained classifiable under Chapter 29 because the addition of hexamine and stearic acid as stabilisers did not change its essential character as a separate chemically defined compound; the alternative classification claim was rejected. The matter was remanded for fresh adjudication on the unresolved questions. Case-Laws Central Excise Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102310