https://www.taxtmi.com/caselaws?id=242410 RBD Palm Stearin was examined for tariff classification, and the product was found prima facie classifiable under heading 3823, so no prima facie case was made out against the duty demand on merits. However, the invocation of the extended period of limitation was not prima facie justified because the show-cause notice relied on alleged misclassification without separate attribution of intent to evade duty. As a result, waiver of pre-deposit and stay of recovery were granted for the extended period demand and connected penalties, while the classification dispute itself was not accepted in the appellant's favour at the interim stage. en-us Mon, 25 Mar 2013 00:00:00 +0530 Wed, 15 Jan 2014 10:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242410 RBD Palm Stearin was examined for tariff classification, and the product was found prima facie classifiable under heading 3823, so no prima facie case was made out against the duty demand on merits. However, the invocation of the extended period of limitation was not prima facie justified because the show-cause notice relied on alleged misclassification without separate attribution of intent to evade duty. As a result, waiver of pre-deposit and stay of recovery were granted for the extended period demand and connected penalties, while the classification dispute itself was not accepted in the appellant's favour at the interim stage. Case-Laws Central Excise Mon, 25 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242410