https://www.taxtmi.com/caselaws?id=206945 The product was classified as an insecticide under heading 3808.10 because triacontanol was the active ingredient and the statutory insecticide framework, including registration, label and leaflet, supported that treatment; the excise valuation followed under Section 4A. The extended limitation period was not available because the department did not prove suppression or wilful misstatement with intent to evade duty, and mere non-intimation of insecticide registration was insufficient. Penalty was therefore deleted, while the duty demand was confined to the normal period and interest remained consequential. en-us Fri, 13 May 2011 00:00:00 +0530 Fri, 24 Aug 2012 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206945 The product was classified as an insecticide under heading 3808.10 because triacontanol was the active ingredient and the statutory insecticide framework, including registration, label and leaflet, supported that treatment; the excise valuation followed under Section 4A. The extended limitation period was not available because the department did not prove suppression or wilful misstatement with intent to evade duty, and mere non-intimation of insecticide registration was insufficient. Penalty was therefore deleted, while the duty demand was confined to the normal period and interest remained consequential. Case-Laws Central Excise Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206945