https://www.taxtmi.com/caselaws?id=221576 Brass brazing granules produced by pouring molten brass into cold water and used for brazing and welding fall under heading 7403.21 as unwrought copper-zinc base alloys, rather than heading 7419.99 as finished brass articles. They therefore do not qualify for the stated SSI exemption. Manufacture of dutiable goods without Central Excise registration, duty payment, or departmental disclosure constitutes suppression sufficient to invoke the extended limitation period for duty recovery. Consequently, the duty demand and consequential penalties were restored. en-us Wed, 12 Sep 2012 00:00:00 +0530 Tue, 19 Mar 2013 15:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221576 Brass brazing granules produced by pouring molten brass into cold water and used for brazing and welding fall under heading 7403.21 as unwrought copper-zinc base alloys, rather than heading 7419.99 as finished brass articles. They therefore do not qualify for the stated SSI exemption. Manufacture of dutiable goods without Central Excise registration, duty payment, or departmental disclosure constitutes suppression sufficient to invoke the extended limitation period for duty recovery. Consequently, the duty demand and consequential penalties were restored. Case-Laws Central Excise Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221576