https://www.taxtmi.com/caselaws?id=115276 Return stream naphtha, after thermal cracking, remained within the boiling range and commercial understanding of naphtha and was treated by the Chief Chemist and notification explanations as naphtha; it was therefore classifiable under Heading 2710.14 rather than the residuary Heading 2710.19. The record also showed that the classification dispute and product nature were already within departmental knowledge, so suppression with intent to evade duty was not established and extended limitation could not be invoked. On that basis, the demand, denial of Modvat credit, penalty, and interest were unsustainable, and the impugned order was set aside. en-us Tue, 26 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 14:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115276 Return stream naphtha, after thermal cracking, remained within the boiling range and commercial understanding of naphtha and was treated by the Chief Chemist and notification explanations as naphtha; it was therefore classifiable under Heading 2710.14 rather than the residuary Heading 2710.19. The record also showed that the classification dispute and product nature were already within departmental knowledge, so suppression with intent to evade duty was not established and extended limitation could not be invoked. On that basis, the demand, denial of Modvat credit, penalty, and interest were unsustainable, and the impugned order was set aside. Case-Laws Central Excise Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115276