https://www.taxtmi.com/caselaws?id=112596 Polyethylene glycol with more than five monomer units was held classifiable under sub-heading 3907.20 as a synthetic polymer under Chapter 39, because test reports and the manufacturing process supported polymer classification and not residual chemical products under sub-heading 3823.00. The extended period of limitation was unavailable because the classification list and declarations had disclosed the product and process, with no suppression of material facts; the demand was therefore confined to the normal six-month period and penalty was set aside. Confiscation of the seized goods was upheld, as no sufficient ground was shown to disturb that order. en-us Tue, 24 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 17:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112596 Polyethylene glycol with more than five monomer units was held classifiable under sub-heading 3907.20 as a synthetic polymer under Chapter 39, because test reports and the manufacturing process supported polymer classification and not residual chemical products under sub-heading 3823.00. The extended period of limitation was unavailable because the classification list and declarations had disclosed the product and process, with no suppression of material facts; the demand was therefore confined to the normal six-month period and penalty was set aside. Confiscation of the seized goods was upheld, as no sufficient ground was shown to disturb that order. Case-Laws Central Excise Tue, 24 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112596