https://www.taxtmi.com/caselaws?id=108465 Manufacture of derivatives from duty-paid turpentine and rosin remained dutiable because a commercially distinct marketable product emerged, even though the goods stayed under the same tariff heading. Clearances of three units were clubbed for small-scale exemption purposes because the evidence showed common control, shared facilities, interlinked finance, and dummy character. Suppression of the true arrangement justified invocation of the extended limitation period. Separate duty demands against the alleged dummy units were set aside because the principal manufacturer was the real entity. For valuation, factory gate price applied for the proven period, with remand for the balance period. Penalties were sustained only against the principal unit and controlling person, while those on two individuals were deleted. en-us Tue, 01 Apr 2003 00:00:00 +0530 Sat, 31 Mar 2012 17:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108465 Manufacture of derivatives from duty-paid turpentine and rosin remained dutiable because a commercially distinct marketable product emerged, even though the goods stayed under the same tariff heading. Clearances of three units were clubbed for small-scale exemption purposes because the evidence showed common control, shared facilities, interlinked finance, and dummy character. Suppression of the true arrangement justified invocation of the extended limitation period. Separate duty demands against the alleged dummy units were set aside because the principal manufacturer was the real entity. For valuation, factory gate price applied for the proven period, with remand for the balance period. Penalties were sustained only against the principal unit and controlling person, while those on two individuals were deleted. Case-Laws Central Excise Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108465