https://www.taxtmi.com/caselaws?id=221576 Brass brazing granules made by pouring molten brass into cold water were treated as unwrought brass, i.e. copper zinc base alloys, and classified under heading 7403.21 rather than as finished brass articles under 7419.99; on that basis, they were outside the SSI exemption. The note also states that manufacture of dutiable goods without Central Excise registration, payment of duty, or disclosure to the department amounted to suppression, justifying invocation of the extended period of limitation for duty recovery. Consequential penalties were therefore also restored when the duty demand was reinstated. 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 made by pouring molten brass into cold water were treated as unwrought brass, i.e. copper zinc base alloys, and classified under heading 7403.21 rather than as finished brass articles under 7419.99; on that basis, they were outside the SSI exemption. The note also states that manufacture of dutiable goods without Central Excise registration, payment of duty, or disclosure to the department amounted to suppression, justifying invocation of the extended period of limitation for duty recovery. Consequential penalties were therefore also restored when the duty demand was reinstated. Case-Laws Central Excise Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221576