https://www.taxtmi.com/caselaws?id=247827 Activated bentonite clay was held classifiable under Heading 3802 before 1-2-2003 and from 1-1-2007 onwards because Chapter Note 1, the HSN Explanatory Notes and the Board circular treated activated clay as outside Chapter 25; however, it fell under specific sub-heading 2508 10 90 from 1-2-2003 to 31-12-2006 when that tariff entry expressly covered activated bentonite. On limitation, the extended period was unavailable absent suppression or misdeclaration, and a mere wrong claim of classification did not by itself justify extended demand; time-barred demands and related confiscation, fine and penalty were set aside, subject to demands within limitation or arising from provisional assessment. en-us Fri, 05 Apr 2013 00:00:00 +0530 Fri, 23 May 2014 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247827 Activated bentonite clay was held classifiable under Heading 3802 before 1-2-2003 and from 1-1-2007 onwards because Chapter Note 1, the HSN Explanatory Notes and the Board circular treated activated clay as outside Chapter 25; however, it fell under specific sub-heading 2508 10 90 from 1-2-2003 to 31-12-2006 when that tariff entry expressly covered activated bentonite. On limitation, the extended period was unavailable absent suppression or misdeclaration, and a mere wrong claim of classification did not by itself justify extended demand; time-barred demands and related confiscation, fine and penalty were set aside, subject to demands within limitation or arising from provisional assessment. Case-Laws Customs Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247827