https://www.taxtmi.com/caselaws?id=105947 A product marketed and labelled as shampoo was classifiable under Chapter 33, because its commercial presentation controlled its tariff identity and it could not be treated as an ayurvedic medicine merely due to its ingredients. The extended period of limitation was not sustainable, as the record showed only non-disclosure of the department and absence of registration, without wilful misstatement, suppression of facts, or intent to evade duty. For the same reason, penalty, confiscation, fine in lieu of confiscation, and interest were set aside. Relief was therefore limited to limitation and consequential liabilities, while classification was decided against the assessee. en-us Wed, 18 Aug 1999 00:00:00 +0530 Mon, 12 Mar 2012 11:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105947 A product marketed and labelled as shampoo was classifiable under Chapter 33, because its commercial presentation controlled its tariff identity and it could not be treated as an ayurvedic medicine merely due to its ingredients. The extended period of limitation was not sustainable, as the record showed only non-disclosure of the department and absence of registration, without wilful misstatement, suppression of facts, or intent to evade duty. For the same reason, penalty, confiscation, fine in lieu of confiscation, and interest were set aside. Relief was therefore limited to limitation and consequential liabilities, while classification was decided against the assessee. Case-Laws Central Excise Wed, 18 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105947