https://www.taxtmi.com/caselaws?id=123387 Goods were found classifiable under Tariff Item 15AA rather than Tariff Item 15AA(1) because the products were identical to those earlier held under 15AA, and the Revenue did not show any change in the manufacturing process to justify a different view. The exemption under Notification No. 101/66 was also upheld because the assessee had claimed it in the classification list and the Revenue failed to prove that the preparation contained more than five per cent of principal active ingredients. The passage of time made precise verification difficult, but that alone was insufficient to deny the exemption without contrary evidence. en-us Tue, 26 Feb 2008 00:00:00 +0530 Thu, 13 Sep 2012 15:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123387 Goods were found classifiable under Tariff Item 15AA rather than Tariff Item 15AA(1) because the products were identical to those earlier held under 15AA, and the Revenue did not show any change in the manufacturing process to justify a different view. The exemption under Notification No. 101/66 was also upheld because the assessee had claimed it in the classification list and the Revenue failed to prove that the preparation contained more than five per cent of principal active ingredients. The passage of time made precise verification difficult, but that alone was insufficient to deny the exemption without contrary evidence. Case-Laws Central Excise Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123387