https://www.taxtmi.com/caselaws?id=118186 A coordination compound of predominantly inorganic character was treated as outside Tariff Item 14D, even though an organic substance participated in its reaction, because it was not shown to be a synthetic organic derivative or a synthetic organic colouring matter with affinity to textile fibres. The classification failure also undermined the extended-period demand based on suppression and misdeclaration, since vague descriptions of raw materials alone were insufficient. On the separate product and valuation issues, the evidence indicated distinct products with different composition and trade identity, but the reconstructed valuation basis was not accepted as reliable once the principal classification theory failed. Penalties on the assessee and directors were therefore unsustainable where the duty demand lacked a valid foundation. en-us Tue, 04 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 10:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118186 A coordination compound of predominantly inorganic character was treated as outside Tariff Item 14D, even though an organic substance participated in its reaction, because it was not shown to be a synthetic organic derivative or a synthetic organic colouring matter with affinity to textile fibres. The classification failure also undermined the extended-period demand based on suppression and misdeclaration, since vague descriptions of raw materials alone were insufficient. On the separate product and valuation issues, the evidence indicated distinct products with different composition and trade identity, but the reconstructed valuation basis was not accepted as reliable once the principal classification theory failed. Penalties on the assessee and directors were therefore unsustainable where the duty demand lacked a valid foundation. Case-Laws Central Excise Tue, 04 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118186