https://www.taxtmi.com/caselaws?id=248813 Presence of technical grade urea in the product, together with the product description, chemical examiner's report and the assessee's own write-up, supported the view that it was not prima facie classifiable as organic fertilizer under the claimed tariff heading. At the same time, regular clearing of the product under the declared classification and filing of statutory returns gave prima facie support to the limitation plea, so the allegation of suppression with intent to evade duty was not accepted for the extended period. The practical result was partial relief in pre-deposit, with deposit confined to the normal period demand and waiver of the balance pending appeal. en-us Mon, 24 Dec 2012 00:00:00 +0530 Wed, 25 Jun 2014 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248813 Presence of technical grade urea in the product, together with the product description, chemical examiner's report and the assessee's own write-up, supported the view that it was not prima facie classifiable as organic fertilizer under the claimed tariff heading. At the same time, regular clearing of the product under the declared classification and filing of statutory returns gave prima facie support to the limitation plea, so the allegation of suppression with intent to evade duty was not accepted for the extended period. The practical result was partial relief in pre-deposit, with deposit confined to the normal period demand and waiver of the balance pending appeal. Case-Laws Central Excise Mon, 24 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248813