https://www.taxtmi.com/caselaws?id=109508 For excise classification, common parlance and essential commercial identity prevail over ingredient-based or licensing descriptions, so products mainly used for beauty, skin, hair, or oral care remain classifiable under Chapter 33 even if they contain subsidiary Ayurvedic or curative ingredients. On the valuation issue, mutuality of interest and business control between the manufacturer and the buyer concern justified treating them as related persons under Section 4, and valuation on that basis was upheld. Suppression and non-disclosure of the related-person arrangement supported invocation of the extended limitation period under Section 11A(1). Penalties and interest were modified: penalties prior to the relevant penal provision were not sustained, one matter was remanded for reconsideration, and interest was set aside. en-us Wed, 14 May 2003 00:00:00 +0530 Tue, 10 Apr 2012 15:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109508 For excise classification, common parlance and essential commercial identity prevail over ingredient-based or licensing descriptions, so products mainly used for beauty, skin, hair, or oral care remain classifiable under Chapter 33 even if they contain subsidiary Ayurvedic or curative ingredients. On the valuation issue, mutuality of interest and business control between the manufacturer and the buyer concern justified treating them as related persons under Section 4, and valuation on that basis was upheld. Suppression and non-disclosure of the related-person arrangement supported invocation of the extended limitation period under Section 11A(1). Penalties and interest were modified: penalties prior to the relevant penal provision were not sustained, one matter was remanded for reconsideration, and interest was set aside. Case-Laws Central Excise Wed, 14 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109508